Le immobilizzazioni materiali

Translated title of the contribution: [Autom. eng. transl.] Tangible fixed assets

Research output: Chapter in Book/Report/Conference proceedingChapter


[Autom. eng. transl.] The contribution explores the nature and function of tangible fixed assets, as constitutive elements of the technical-productive structure of companies. In this perspective, the paper analyzes the accounting principles - national and international - responsible for recording, valuing and representing the assets in question in the financial statements, also clarifying the contribution of these production factors to management.
Translated title of the contribution[Autom. eng. transl.] Tangible fixed assets
Original languageItalian
Title of host publicationFinancial Reporting and Accounting Standards
EditorsS. Azzali
Number of pages53
Publication statusPublished - 2019


  • Criteri di valutazioni
  • Immobilizzazioni materiali


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