Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 530 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 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 Management and Valuation of Heritage Assets written by Loris Landriani and published by Springer Science & Business Media. This book was released on 2013-10-29 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.
Download or read book IAS IFRS written by Vera Palea and published by FrancoAngeli. This book was released on 2006 with total page 132 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 Accounting Regulation in Europe written by S. McLeay and published by Springer. This book was released on 1999-04-19 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.
Download or read book Ifric 12 service concession arrangements and market disclosure quality Investigation amongst European listed companies in the more extensive scenario of accounting standardisation written by Andrea Giornetti and published by FrancoAngeli. This book was released on 2014-10-21T00:00:00+02:00 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: 368.4
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 Bilancio di esercizio e principi contabili written by Alberto Quagli and published by G Giappichelli Editore. This book was released on 2017-02-01 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume Bilancio e principi contabili è giunto orami all’ottava edizione, dopo quindici anni dalla sua prima stesura e a due anni di distanza dalla settima edizione. Il libro è basato sull’analisi della legge civile in materia di bilancio di esercizio e dei principi contabili nazionali dell’Organismo Italiano di Contabilità (OIC) applicabili alle imprese industriali, commerciali e di servizi. Dopo i primi due capitoli, dedicati al ruolo del bilancio, ai suoi postulati e agli schemi formali dei prospetti previsti dalla legge, l’articolazione è sostanzialmente basata sulle classi di voci dello schema di Stato Patrimoniale, discusse nella loro problematiche di classificazione, valutazione ed esposizione in bilancio. In ogni capitolo è inizialmente descritta la classificazione delle voci di Stato Patrimoniale fornita dal Codice Civile e i connessi riflessi nel Conto Economico. Segue quindi l’esame delle problematiche valutative e di collocazione in bilancio delle voci scaturenti dai giudizi di fine periodo.Per ogni capitolo, e quindi per ogni classe di bilancio, una parte finale prende sinteticamente in esame le relative regole IASB (International Accounting Standards Board), in quanto tali principi contabili internazionali sono ormai adottati dalle aziende italiane.Rispetto alla precedente, questa edizione si caratterizza per l’aggiornamento riferito ai cambiamenti alle regole del Codice Civile in materia di bilancio introdotti con il D. Lgs. 138/2015 e alle conseguenti modifiche dei documenti dell’Organismo Italiano di Contabilità approvati a fine 2016. I riferimenti normativi sono aggiornati a dicembre 2016.Il principale destinatario di queste pagine è lo studente universitario dei corsi di Ragioneria delle triennali e delle magistrali, che ha (tendenzialmente) già superato il corso di Economia aziendale, nel quale sono state fornite le prime nozioni logiche sul bilancio di esercizio. In questo volume pertanto l’accento cade principalmente sulle problematiche di applicazione delle regole di valutazione e di classificazione imposte dal quadro normativo attualmente esistente. Per i casi meno immediati, sono presentare le rilevazioni in partita doppia.Alberto Quagli, professore ordinario di Economia aziendale presso l’Università di Genova, è membro del Comitato degli esperti di supporto all’OIC, membro del Comitato tecnico scientifico di ANDAF per il bilancio e i principi contabili, membrop del Financial Reporting Scientific Committee della European Accounting Association. Ha pubblicato numerosi volumi e articoli sui temi del bilancio e della informativa finanziaria e copre la cattedra di Bilancio Consolidato e Principi contabili internazionali e di Auditing nel corso di laurea magistrale Amministrazione, Finanza e Controllo del Dipartimento di Economia, Università di Genova.
Download or read book Cash accounting system according to IAS IFRS written by Paola Saracino and published by Giuffrè Editore. This book was released on 2007 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book La Consulenza Immobiliare nel Private Banking una introduzione written by Ezio Bruna and published by Lulu.com. This book was released on 2009-10-26 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'obiettivo di questa pubblicazione è la formalizzazione di un quadro organico preliminare di nozioni sul tema della Consulenza Immobiliare nel Private Banking al fine di fornire a quanti interessati a tali tematiche un supporto "iniziale" al corretto approccio a tale attività specialistica di advisory. Il libro è tra i testi adottati nel Corso di Consulenza Immobiliare del Percorso di Certificazione delle Competenze Tecnico-Manageriali tenuto dall'Associazione Italiana Private Banking AIPB. INDICE La Consulenza Immobiliare nel Private Banking Gli High Net Worth Individuals e il Real Estate Immobili come Asset Class La Valutazione Immobiliare Strategic Asset Management Immobiliare Il processo di investimento immobiliare Strumenti innovativi di investimento Fondi Immobiliari Società di Investimento Immobiliare Quotate
Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Taylor & Francis. This book was released on 2017-07-06 with total page 246 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 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 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 Development of Integrated Reporting in the SME Sector written by Joanna Dyczkowska and published by Springer Nature. This book was released on 2021-11-12 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency. The book will be of interest to researchers and practitioners.
Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
