LA DIFFERENZA TRA PRINCIPI CONTABILI NAZIONALI ED INTERNAZIONALI NEI CRITERI DI VALUTAZIONE DELLE IMMOBILIZZAZIONI MATERIALI E IMMATERIALI.

Translated title of the contribution: [Autom. eng. transl.] THE DIFFERENCE BETWEEN NATIONAL AND INTERNATIONAL ACCOUNTING PRINCIPLES IN THE CRITERIA FOR ASSESSING MATERIAL AND INTANGIBLE FIXED ASSETS.

Anna Maria Fellegara

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

[Autom. eng. transl.] The enactment of international accounting standards has led to the introduction in the Italian legal system of valuation criteria that are quite different from the Italian accounting tradition. The present work aims to deepen the related analogies, differences and implications with specific reference to the valorisation of tangible and intangible assets.
Translated title of the contribution[Autom. eng. transl.] THE DIFFERENCE BETWEEN NATIONAL AND INTERNATIONAL ACCOUNTING PRINCIPLES IN THE CRITERIA FOR ASSESSING MATERIAL AND INTANGIBLE FIXED ASSETS.
Original languageItalian
Title of host publicationIL BILANCIO CONSOLIDATO SECONDO I PRINCIPI CONTABILI INTERNAZIONALI
EditorsSTEFANO AZZALI
Pages210-230
Number of pages21
Publication statusPublished - 2002

Keywords

  • criteri di valutazione
  • principi contabili internazionali
  • principi contabili nazionali

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