L'impatto dell'adozione degli IAS/IFRS sui bilanci delle imprese italiane quotate
L Marchi, L Potito - 2012 - torrossa.com
Per interpretare l'impatto che l'adozione dei principi contabili internazionali ha determinato
sui bilanci delle imprese italiane è necessario chiarire le fonti e le tappe evolutive della loro …
sui bilanci delle imprese italiane è necessario chiarire le fonti e le tappe evolutive della loro …
Accounting classification in the era of International Financial Reporting Standards: The case of Africa
C Elad, N Shah, C Agyeman - Journal of International Accounting, Auditing …, 2023 - Elsevier
This paper presents the first empirical test of a hypothetical classification of financial
reporting in Africa based on de facto or actual practices as opposed to de jure rules. Three …
reporting in Africa based on de facto or actual practices as opposed to de jure rules. Three …
The role and current status of IFRS in the completion of national accounting rules–evidence from Italy
R Di Pietra - Accounting in Europe, 2017 - Taylor & Francis
We examine the recent changes that have affected the Italian accounting scenario after the
adoption of the IFRS and the enactment of the European accounting system. In particular …
adoption of the IFRS and the enactment of the European accounting system. In particular …
Analysis of changing institutional environments, new accounting policies, and corporate governance practices in Italy
R Di Pietra - Law, corporate governance and accounting, 2011 - taylorfrancis.com
The first official mention of financial reporting in Italian law can be traced back to the
Commercial Code of 1865 (which was broadly based on the Napoleonic Code). 1 The …
Commercial Code of 1865 (which was broadly based on the Napoleonic Code). 1 The …
The Impact of Voluntary IAS/IFRS Adoption on Medium Italian Private Entities: Implications for the Adoption of IFRS for SMEs
P Rossi, H Thomas - Journal of Modern Accounting and Auditing, 2016 - arts.units.it
The EU Regulation 1606/2002 enhanced the financial statement comparability by requiring
the International Financial Reporting Standards (IFRS) mandatory application. In Italy, the …
the International Financial Reporting Standards (IFRS) mandatory application. In Italy, the …
[PDF][PDF] Journal of International Accounting, Auditing and Taxation
S Liu - Journal of International Accounting, Auditing and …, 2017 - text2fa.ir
abstract This paper examines whether the clients of a merged audit firm have shortened
report lag, increased audit fees, or reduced audit quality following the merger. These …
report lag, increased audit fees, or reduced audit quality following the merger. These …
IL FINANCIAL FAIR PLAY NELLE SOCIETA'DI CALCIO PROFESSIONISTICHE: presupposti, analisi e funzionamento della disciplina.
M Volpato - 2018 - dspace.unive.it
Nel 2010, la UEFA, organo di governo del calcio europeo, ha introdotto la disciplina del Fair
Play Finanziario, con l'obiettivo di instituire una serie di regole finanziarie e non rivolte a …
Play Finanziario, con l'obiettivo di instituire una serie di regole finanziarie e non rivolte a …
[PDF][PDF] Does Accounting Choices Affect Financial Reporting Communication? Some Critical Consideration
P Puntillo, V Cavaliere - Journal of Modern Accounting and …, 2015 - davidpublisher.com
The aim of this work is to analyze the critical issues related to stock options accounting
granted to employees. Given the different ways to collect stock option plans, it follows that …
granted to employees. Given the different ways to collect stock option plans, it follows that …
Integrated Reporting e criticità rispetto al modello tradizionale
D Doardo - 2012 - dspace.unive.it
Oggetto della tesi è il report integrato: un nuovo modo di comunicare l'informazione da parte
delle aziende, si cerca di comprenderne le caratteristiche fondamentali, gli avvenimenti che …
delle aziende, si cerca di comprenderne le caratteristiche fondamentali, gli avvenimenti che …