Abstract
[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 language | Italian |
| Title of host publication | Financial Reporting and Accounting Standards |
| Editors | S. Azzali |
| Pages | 115-167 |
| Number of pages | 53 |
| Publication status | Published - 2019 |
Keywords
- Criteri di valutazioni
- Immobilizzazioni materiali