Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Routledge. This book was released on 2017-07-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Download or read book Contabilit e bilancio written by Fabrizio Cerbioni and published by . This book was released on 2016 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cooperative edilizie written by Giannino Cascardo and published by IPSOA. This book was released on 2010-11-05 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume affronta con taglio operativo la disciplina fiscale, contabile e civilistica delle cooperative edilizie, e costituisce un valido supporto per i professionisti e per coloro che operano nel settore. La struttura dell’opera segue l’ordine consequenziale della vita di una cooperativa; si parte dall’analisi della sua costituzione, con particolare attenzione: alla scelta della tipologia (a proprietà divisa o indivisa) alla figura del socio che nelle cooperative edilizie assume una posizione specifica ai finanziamenti per poi passare all’esame degli aspetti legati alla sua gestione, soffermandosi su: programma costruttivo libri e registri contabili, fiscali e sociali gestione finanziaria chiusura di un lotto vigilanza fase liquidatoria agevolazioni Tutta la trattazione è supportata da schemi, raffronti tra le diverse tipologie di cooperative e tracce di compilazione di verbali. Completa il volume una ricca Appendice che raccoglie i principali interventi normativi, di prassi e giurisprudenza in materia.

Download or read book Accounting Conservatism and the Stock Market written by Carlo D’Augusta and published by Springer Nature. This book was released on with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Company crisis Methods and tools for studying the symptoms written by Mariarita Pierotti and published by Giuffrè Editore. This book was released on 2009 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economics 1966 written by International Committee for Social Science Information and Documentation and published by Taylor & Francis. This book was released on 1968-07 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1968. Routledge is an imprint of Taylor & Francis, an informa company.

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 Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Going Concern Principle in Non Financial Disclosure written by Rosa Lombardi and published by Springer Nature. This book was released on 2021-08-31 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.

Download or read book Comparative Public Budgeting written by Charles Menifield and published by Jones & Bartlett Publishers. This book was released on 2011 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparative Public Budgeting and Finance is a collection of original chapters examining public budgeting issues, methods, and techniques in countries around the world. Each chapter explores the history of the budget system and how it fits within the political system in the country, as well as the legal foundation and any reforms that affect the budget system. A discussion of revenue and expenditure allocations is included in each section. Each chapter also examines topics such as: budget behavior and decision making, capital budgeting, analytical processes, budget processes, intergovernmental relations, budget reform, performance budgeting, and financial management. Each chapter concludes with a list of thought provoking questions, an appendix, end notes and a glossary which provides a point of departure for classroom discussion as well as individual student research on each country.

Download or read book How IAS and National Accounting Standards Influence ERP Integrated Administrative Systems written by Mauro Martinelli and published by Giuffrè Editore. This book was released on 2008 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Future of Risk Management Volume II written by Paola De Vincentiis and published by Springer. This book was released on 2019-05-23 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: With contributions presented during the Second International Risk Management Conference, this second volume addresses important areas of risk management from a variety of angles and perspectives. The book will cover two separate tracks—financial risk management and risk management and corporate strategies—and will be of interest to academic researchers and students in risk management, banking, and finance.

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Download or read book Accounting and Food written by Massimo Sargiacomo and published by Routledge. This book was released on 2016-03-02 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.

Download or read book Codice di diritto calcistico written by Francesco Casarola and published by Lulu.com. This book was released on 2013-02-12 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt: Questo codice rappresenta una novità assoluta in tema di diritto sportivo, non tanto per i suoi contenuti ma per la sua completezza. Suddiviso concettualmente in ambiti ben distinti tra loro, comprende tutta la normativa vigente in campo CONI, FIFA, FIGC e legislazione nazionale. Si presenta come un' aggiornata sistemazione delle materie regolate dall'Ordinamento del Giuoco del Calcio e dalle leggi che lo integrano. È destinato ai professionisti del diritto quali docenti, avvocati, componenti di organi di giustizia sportiva, ai laureati che si accingono ad affrontare il mondo del lavoro, nonché a tutti coloro che sono professionalmente a contatto con il giuoco del calcio. In un momento storico in cui si sente parlare più di tribunali e di giustizia che di calcio giocato, questo scritto aiuta a comprendere la complessità di questa realtà.

Download or read book Information Systems Management Organization and Control written by Daniela Baglieri and published by Springer. This book was released on 2014-07-15 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the diversity of topics, views and perspectives focused on the relationship between information systems, organizations and managerial control. It brings together theories and practices by a diverse group of scholars working in different disciplines: organization, management, accounting, information systems development, human-computer interaction. The volume is divided into three sections, each one focusing on a specific theme: organizational change, innovation and information and communication technologies; organizational control, accounting and information systems; information, knowledge and project management practices. The book is based on a selection of the best research papers - original double blind peer reviewed contributions of the annual conference of the Italian chapter of AIS, held in Milan, Italy in December 2013.