Valore economico, fair value e redditi non realizzati. Prime evidenze empiriche della rendicontazione del comprehensive income in Italia

[Autom. eng. transl.] The introduction of fair value in the national context, as an evaluation criterion flanked by the historical cost, highlights the problems relating to the recognition and reporting of unrealized income. This work investigates the contribution of the latter in the determination of company capital, through the examination of the existing Literature on the subject and the subsequent deepening of the provisions contained in IAS 1 revised with respect to the presentation scheme of the comprehensive income. The analysis of the intermediate reports, referring to June and September 2009, of a sample of Italian listed groups verifies and exposes the first empirical evidence with reference to the impacts produced on the disclosure of the entities examined.