L'omogeneità formale e sostanziale dei bilanci di esercizio oggetto di consolidamento

Translated title of the contribution: [Autom. eng. transl.] The formal and substantial homogeneity of the financial statements subject to consolidation

Carlotta D'Este, Anna Petruzziello, Katia Furlotti, Paolo Andrei

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] This work investigates the impact of the introduction of international accounting standards on the pre-consolidation phases. Specifically, the subject of the empirical analysis, conducted on a sample of listed entities, are the provisions regarding the formal and substantial homogeneity of the financial statements subject to consolidation.
Translated title of the contribution[Autom. eng. transl.] The formal and substantial homogeneity of the financial statements subject to consolidation
Original languageItalian
Title of host publicationL applicazione degli Ias/Ifrs. Analisi della trasparenza nei bilanci consolidati delle società quotate
Pages35-43
Number of pages9
Publication statusPublished - 2009

Keywords

  • IAS/IFRS
  • Omogeneità bilanci

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