OPERAZIONI DI CONCENTRAZIONE AZIENDALE: ASPETTI GENERALI E PROFILI DEFINITORI

Translated title of the contribution: [Autom. eng. transl.] BUSINESS CONCENTRATION OPERATIONS: GENERAL ASPECTS AND DEFINING PROFILES

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The process of transition to the international accounting standards issued by the IASB has raised a wide debate regarding the problems of transposition related to potential, limits, interpretative aspects and divergences with respect to the evaluation criteria shared at national level. Summary of the research results of the PRIN 2003 project, this contribution aims at analyzing the effects resulting from the adoption of the IAS / IFRS, with specific regard to the new rules for the recognition of business concentration operations established by IFRS 3, with the intent to understand and assess the critical issues and impacts on financial statement values and management decision-making processes in terms of concentration strategies.
Translated title of the contribution[Autom. eng. transl.] BUSINESS CONCENTRATION OPERATIONS: GENERAL ASPECTS AND DEFINING PROFILES
Original languageItalian
Title of host publicationL'ADOZIONE DEGLI IAS/IFRS IN ITALIA: CONCENTRAZIONI AZIENDALI E BILANCIO CONSOLIDATO
EditorsPAOLO ANDREI
Pages151-178
Number of pages28
Publication statusPublished - 2006

Keywords

  • IAS/IFRS
  • concentrazioni aziendali

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