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La riduzione di valore delle attività e l’impairment test

Translated title of the contribution: The reduction in value of assets and the impairment test

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

Abstract

The chapter focuses on the reduction in value of assets and the impairment test in listed companies
Translated title of the contributionThe reduction in value of assets and the impairment test
Original languageItalian
Title of host publicationL’applicazione degli IAS/IFRS. Analisi della trasparenza nei bilanci consolidati delle società quotate
PublisherIl Sole 24 Ore
Pages117-140
Number of pages24
VolumeUNICO
ISBN (Print)978-88-324-7126-7
Publication statusPublished - 2009

Keywords

  • IAS 36
  • Impairment test
  • Imprese quotate

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