[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|
|Title of host publication||Scritti in Onore di Pellegrino Capaldo|
|Editors||GIANFRANCO ZANDA, Enrico Laghi|
|Number of pages||27|
|Publication status||Published - 2014|
- reddito e capitale