La comunicazione delle performance aziendali: dal Conto economico, allo Statement of Performance. Il comprehensive income

Risultato della ricerca: Contributo in libroChapter

Abstract

The European Commission has required the adoption of IAS/IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005. Converting to IAS/IFRS has represented much more than a change in accounting rules, and firms’ main concern has been to understand the extent to which accounting differences between national GAAP and IAS/IFRS could affect their reported performance. The purpose of the paper is to address this concern by providing empirical evidence of the nature and the size of the differences between Italian GAAP and IAS/IFRS. The total and individual differences between Italian accounting principles and IAS/IFRS are identified in the reconciliations of net income and shareholders’ equity of Italian listed companies in order to show the major impacts of the conversion to IAS/IFRS.
Titolo tradotto del contributo[Autom. eng. transl.] Communication of corporate performance: from the income statement to the Statement of Performance. The comprehensive income
Lingua originaleItalian
Titolo della pubblicazione ospiteLa conoscenza nelle relazioni tra aziende
Pagine322-345
Numero di pagine24
Stato di pubblicazionePubblicato - 2008

Keywords

  • accounting
  • bilancio
  • comprehensive income
  • contabilità

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