Le operazioni in moneta non di conto nel bilancio di esercizio

Translated title of the contribution: [Autom. eng. transl.] Non-accounting currency transactions in the financial statements

Tiziano Luigi Sesana

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] With the implementation of the company law Reform, the subsequent regulatory changes and the consequent revision of the national accounting standard, the asymmetry of the estimates was significantly contained due to the prevalence of the competence principle over that of prudence, with subsequent partial reversal of this hierarchy of principles in the presence of net foreign exchange gains. The tax treatment of exchange rate differences has also undergone significant changes, making it necessary to record deferred taxes and prepaid taxes.
Translated title of the contribution[Autom. eng. transl.] Non-accounting currency transactions in the financial statements
Original languageItalian
Pages (from-to)6-12
Number of pages7
JournalAMMINISTRAZIONE & FINANZA
Publication statusPublished - 2006
Externally publishedYes

Keywords

  • operazioni in moneta non di conto

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