Download or read book Adozione dei principi contabili internazionali da parte delle societ italiane written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Adozione dei principi contabili internazionali da parte delle societ italiane written by Mara Cameran and published by EGEA spa. This book was released on 2014-05-09T00:00:00+02:00 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Obiettivo del presente lavoro è illustrare i risultati di una ricerca condotta sulle società italiane che per prime hanno scelto di adottare i principi contabili internazionali (IAS/IFRS) nella redazione dei propri conti annuali. In particolare, si documentano le determinanti e le conseguenze dell’adozione volontaria dei principi contabili internazionali nel rendiconto annuale, non consolidato. I risultati delle analisi condotte mostrano che i costi connessi alla transizione ad un nuovo set di principi contabili appaiono compensati dalla semplificazione amministrativa provocata dall’adozione degli IAS/IFRS da parte di società controllate da soggetti obbligati all’adozione degli standard internazionali. Al di fuori di questa circostanza, la scelta di adottare i principi citati sembra essere determinata più dalle richieste di soggetti esterni (investitori istituzionali) o dalla scelta dell’azionista di riferimento, che dall’ottenimento di vantaggi legati alla maggiore trasparenza informativa. Per quanto riguarda l’impatto dell’adozione sulla qualità dei dati contabili, vi è evidenza di un incremento dell’utilizzo di politiche di bilancio, insieme ad una riduzione della tempestività di riconoscimento delle perdite a seguito dell’adozione dei principi contabili internazionali. Poiché la letteratura precedente ha evidenziato che la struttura proprietaria può avere un’influenza significativa sulla qualità dei dati contabili, si sono anche studiati gli effetti dell’adozione degli standard internazionali sulle imprese familiari (family firm). I risultati delle analisi condotte indicano che l’effetto dell’adozione dei principi contabili internazionali non è omogeneo tra family e non family firm. L’impatto complessivo sembra essere peggiore nel caso delle family firm.

Download or read book Adozione dei principi contabili internazionali da parte delle societ italiane written by Mara Cameran and published by . This book was released on 2014 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book L impatto dell adozione degli IAS IFRS sui bilanci delle imprese italiane quotate written by AA. VV. and published by FrancoAngeli. This book was released on 2012-11-08T00:00:00+01:00 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.943

Download or read book Principi contabili internazionali written by PricewaterhouseCoopers (PwC) and published by IPSOA. This book was released on 2015-04-27 with total page 796 pages. Available in PDF, EPUB and Kindle. Book excerpt: Obiettivo del volume è guidare le imprese e gli operatori verso la futura redazione del bilancio con i principi contabili internazionali. I principi contabili internazionali continuano ad essere un tema di attualità, anche se le numerose divergenze nei criteri di rappresentazione rispetto alle regole italiane rendono sempre più urgente creare un “avvicinamento” tra i due framework contabili per permettere quel processo di integrazione e trasparenza dell’informazione contabile richiesto e voluto dall’Unione europea e dalla professione. Il volume mira quindi alla individuazione delle differenze esistenti tra gli IAS/IFRS finora emessi e la legislazione italiana interpretata dai principi emessi dall’Organismo Italiano di Contablità. La ricerca delle differenze nei criteri di valutazione e di presentazione delle voci di bilancio è integrata da numerosi esempi che hanno l’obiettivo di illustrare gli IAS/IFRS da un punto di vista pratico. Il volume intende pertanto di essere di ausilio e di supporto nei processi di transizione alla prima adozione dei principi contabli internazionali. Questa nuova edizione del volume è stata completamente rivista, anche in considerazione degli "improvements" e delle novità recenti pubblicate dallo IASB progetto di aggiornamento dell’OIC che ha recentemente pubblicato 20 nuove versioni dei principi contabili nazionali . Ogni capitolo è dedicato ad un principio contabile internazionale e racchiude in sé le principali interpretazioni emesse dall’IFRIC. Tra gli ultimi aggiornamenti sono stati sinteticamente commentati anche i c.d. “near final draft”, non ancora approvati definitivamente dallo Iasb ma che potrebbero modificare le regoli attualmente in vigore. STRUTTURA DEL VOLUME IAS 1-41 Analisi e commento IFRS 1-15 Analisi e commento EXPOSURE DRAFT ED/2013/6 - LEASES FRAMEWORK - QUADRO SISTEMATICO PER LA PREPARAZIONE DEL BILANCIO TAVOLE DI CONFRONTO TRA IFRS E PRINCIPI CONTABILI OIC GLOSSARIO ITALIANO - INGLESE GLOSSARIO INGLESE - ITALIANO INDICE ANALITICO

Download or read book Financial Statements in the United States of America written by Giorgio Castoldi and published by Youcanprint. This book was released on 2015-11-12 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profili giuridici ed economici del bilancio d'esercizio delle società di capitali (corporations) operanti negli Stati Uniti d'America. Vengono delineate le norme federali e statali applicabili, i principali principi contabili U.S. Gaap, e le problematiche che si riscontrano tra le società quotate (public company) e società non quotate. Inoltre viene trattato il bilancio d'esercizio, nell'Unione Indiana, la Rep. Popolare Cinese e la Svizzera. Legal and economic profile of the financial statements about the corporations operating in the United States of America . This book outline the applicable federal and state Acts, Statutes and regulations, the main US GAAP accounting standards, and the problems that exist between the listed companies (public company) and non-listed companies . Also it is outlined the financial statements in the Indian Union, in the Popular Rep. of China and Switzerland.

Download or read book Principi contabili internazionali temi e applicazioni written by DI LAZZARO FABRIZIO and published by Giappichelli. This book was released on 2023-07-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’avvenuta adozione dei principi contabili internazionali per la redazione dei conti annuali e consolidati delle imprese ha costituito una sorta di “rivoluzione copernicana” dei principi generali di redazione del bilancio. Fino all’adozione degli IAS/IFRS tali principi generali, con riferimento alle imprese di matrice nazionale, si informavano esclusivamente a criteri basati sul principio cardine della “prudenza amministrativa”, al fine di evitare possibili annacquamenti di capitale ed eventuali distribuzioni di utili fittizi, in tal senso recependo un tipo di impostazione retaggio del “vecchio” sistema normativo del 1942 se non dell’ancora più antico codice di commercio del 1882. L’introduzione dei principi contabili internazionali ha determinato radicali cambiamenti, in primo luogo nelle finalità del bilancio. Il “framework” dei principi IAS/IFRS, infatti, assegna al bilancio un fine completamente diverso rispetto all’obiettivo ad esso attribuito dalla normativa domestica. Ai sensi dell’art. 2423 c.c. il bilancio deve rappresentare in modo veritiero e corretto la situazione patrimoniale, finanziaria e il risultato economico dell’esercizio. Dal punto di vista dei principi IAS/IFRS il bilancio deve fornire informazioni finanziarie, utili ad un’ampia gamma di utilizzatori per prendere decisioni in campo economico.

Download or read book Principi contabili internazionali written by Patrizia Tettamanzi and published by Pearson Italia S.p.a.. This book was released on 2008 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La societ per azioni oggi written by Paola Balzarini and published by Giuffrè Editore. This book was released on 2007 with total page 1224 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Il coordinamento dei principi contabili internazionali in tema di redazione del bilancio annuale delle societ ed analisi del progetto di VII Direttiva CEE sui bilanci consolidati written by Vittorio Palermo and published by . This book was released on 1987 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Correspondent Central Banking Model CCBM written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors written by OECD and published by OECD Publishing. This book was released on 2011-07-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.

Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Download or read book Handbook of Research on Ethnic Minority Entrepreneurship written by Leo Paul Dana and published by Edward Elgar Publishing. This book was released on 2007 with total page 849 pages. Available in PDF, EPUB and Kindle. Book excerpt: Professor Dana and his colleagues have carefully and successfully put together a collection of chapters on ethnic minority entrepreneurship from all parts of the world. The book comprises eight parts and 49 chapters. Undoubtedly, given the massive size and content of a 835-page book, it is fair to ask, is it value for money? The answer is unequivocally yes! A further comment on the content of the book should probably reassure potential readers and buyers of the book. . . This collection is undoubtedly rich, creative and varied in many respects. Therefore, it will be of great benefit to researchers and scholars alike. . . I will strongly recommend this book to researchers, students, teachers and policy-makers. Aminu Mamman, International Journal of Entrepreneurial Behaviour and Research The volume presents an impressive panorama of studies on ethnic entrepreneurships ranging from Dalits in India to Roma entrepreneurs in Hungary. B.P. Corrie, Choice From a focus on middle-man minorities in the 1950s, the study of minority ethnic entrepreneurship has evolved into a vast undertaking. A major ingredient in this expansion is the massive population movements of the past thirty years that have created ethnic minority communities in almost all advanced economies. From New York to San Francisco, from Birmingham to Hamburg, from the Chinese in Canada, to the Turks in Finland, to the Ghanians in South Africa to the Lebanese in New Zealand, more than twenty chapters in this volume treat small-scale ethnic entrepreneurship and the cultural and institutional resources which support it. At the other end of the spectrum, the ethnic Chinese have created ever larger multi-divisional enterprises in the host societies of Southeast Asia. At the mid-point of the spectrum, analyzed in an elegant paper by Ivan Light, is the recently identified transmigrant entrepreneur accultured in two societies but assimilated in neither whose special endowments have provided the lynchpin for for much of the international trade expansion in the global economy over the past decade. And Dana and Morris provide us with much more Afro-American entrepreneurship, caste and class, the theory of clubs, women ethnic entrepreneurs, minority ethnicity and IPOs. In the quality of its contributions and in the reach of its coverage, this Handbook attains a very high standard. Peter Kilby, Wesleyan University, US The new Handbook of Research on Ethnic Minority Entrepreneurship, edited by Léo-Paul Dana, constitutes a major contribution to the literature on ethnic enterprise. Unlike previous work, which tended to focus on one country or one region of the world, this book is global in scope. You will find chapters on America, Europe, and Asia, as well as integrative essays that review important principles and concepts from the literature on ethnic entrepreneurship. I particularly appreciate the historical and evolutionary framework within which the contributions are situated. This book belongs on the shelf of everyone who has an interest in immigration and entrepreneurship or ethnic entrepreneurship more generally. Howard Aldrich, University of North Carolina, US This exhaustive, interdisciplinary Handbook explores the phenomena of immigration and ethnic minority entrepreneurship in light of marked changes since the mid-twentieth century and the advent of easier, more affordable travel and more open and integrated national economies. The international contributors, key experts in their respective fields, illustrate that myriad ethnic minorities exist across the globe, and that their entrepreneurship can and does significantly influence national economies. The contributors go on to promote our understanding of which factors make for successful entrepreneurship, and, perhaps more importantly, how negative political consequences that members of successful entrepreneurial ethnic minorities might face can be minimized. This extensive collection of current research on entrepr

Download or read book Islamic Capital Markets A Comparative Approach Second Edition written by Obiyathulla Ismath Bacha and published by World Scientific. This book was released on 2019-02-27 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Islamic Capital Markets: A Comparative Approach (2nd Edition) looks at the similarities and differences between Islamic capital markets and conventional capital markets. The book explains each topic from both the conventional and the Islamic perspective, offering a full understanding of Islamic capital markets, processes, and instruments. In addition to a full explanation of Islamic products, the book also ensures a holistic understanding of the dual markets within which Islamic capital markets operate.Ideal for both students and current practitioners, the second edition of the highly successful Islamic Capital Markets: A Comparative Approach fills a large gap in the current literature on the subject, featuring case studies from Malaysia, Indonesia, Europe, and the Middle East. One of the few comprehensive, dedicated guides to the subject available, the book offers comprehensive and in-depth insights on the topic of Islamic finance for students and professionals alike.

Download or read book Polymer Additive Analytics written by Jan C. J. Bart and published by Firenze University Press. This book was released on 2006 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Introduction to Online Platforms and Their Role in the Digital Transformation written by OECD and published by OECD Publishing. This book was released on 2019-05-13 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains detailed profiles of twelve of the world’s leading platform companies and derives insights from those profiles about what platforms actually do, how they do it, and why they succeed financially.