Le determinazioni quantitative e le rilevazioni contabili per la redazione del bilancio di esercizio, Tomo II, Terza Edizione

[Autom. eng. transl.] In the volume, after defining the scenario of the accounting process between method and system and identifying the most recurrent operational cycles within the company, they are addressed, again with reference to the cycles, combining legal references, accounting principles and technical principles of surveys, the areas related to fixed assets (tangible and intangible), the economic and financial management of operations with reference to purchases, production, sales and the labor factor, with clarification of the evaluation criteria and accounting recognition of debts, credits, of inventories, accruals, deferrals, taxes, and severance indemnity, with numerous examples designed to make the assessment and accounting procedures clear.