Le nozioni di reddito e capitale sottese al sistema contabile IAS/IFRS

Translated title of the contribution: [Autom. eng. transl.] The notions of income and capital underlying the IAS / IFRS accounting system

Andrea Lionzo, Antonio Tessitore, Silvano Corbella

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The contribution examines the concepts of operating income and working capital underlying the IAS / IFRS financial statements. In particular, the work analyzes the information content, also in comparative terms with the same notions accepted by the financial statement model governed by the Italian civil code and accounting principles.
Translated title of the contribution[Autom. eng. transl.] The notions of income and capital underlying the IAS / IFRS accounting system
Original languageItalian
Title of host publicationScritti in Onore di Pellegrino Capaldo
EditorsGIANFRANCO ZANDA, Enrico Laghi
Pages1491-1517
Number of pages27
Publication statusPublished - 2014

Keywords

  • IAS/IFRS
  • reddito e capitale

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