Tutela degli interessi istituzionali e comunicazione economico-finanziaria Il processo di armonizzazione contabile dell'Unione Europea

[Autom. eng. transl.] The consolidation of a common European market presupposes the fulfillment of essential preconditions for compliance with the principle of freedom of establishment and free movement of goods and capital. This volume analyzes the European Union's harmonization activity, with particular reference to the definition of shared accounting principles, as an essential prerequisite for the development and consolidation of a Community capital market. The in-depth analysis is completed by an empirical research conducted on a sample of listed entities concerning the impact of the capitalist approach in the national context, traditionally characterized by the income system.