A comparative analysis between fair value and the concept of economic value in Italian accounting literature. Critical aspects of representation in the financial statement as a contribute to corporate accountability

Carlotta D'Este, Pier Luigi Marchini

Risultato della ricerca: Contributo in libroContributo a convegno

Abstract

The paper aims to axaminate the possible effects related to the fair value accounting introduction, with respect to the equity measurement. The study, after analysing the historical cost accounting, investigates if fair value accounting better reflects companies ability to create value.
Lingua originaleEnglish
Titolo della pubblicazione ospiteEmerging Issues in Accounting Conference
Pagine557-583
Numero di pagine27
Stato di pubblicazionePubblicato - 2006
EventoEmerging Issues in Accounting Conference - Padova
Durata: 20 lug 200622 lug 2006

Convegno

ConvegnoEmerging Issues in Accounting Conference
CittàPadova
Periodo20/7/0622/7/06

Keywords

  • comprehensive income
  • economic value
  • fair value

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