1,721,094 research outputs found
Lo Statement on Standards for Valuation Services No. 1 dell’American Institute of Certified Public Accountants (Aicpa)
No full textIl contributo prende in esame i principi emanati dall’American Institute of Certified Public Accountants (Aicpa) in materia di valutazione, contenuti nello “Statement on Standards for Valuation Services No. 1 – SSVS No. 1”. Sono analizzati, in particolare, gli standard sull’attribuzione dell’incarico professionale, i principi sullo sviluppo del processo valutativo (Development Standards) e i principi sulla stesura delle relazioni di valutazione (Reporting Standards). Lo scritto svolge, da ultimo, un’analisi critico-interpretativa sui punti di forza e sui punti di debolezza di tali principi e sulle possibilità di adozione del modello Aicpa in Italia
La regolazione in valutazione d’azienda: un quadro complessivo delle esperienze esaminate
No full textIl contributo, in una prima parte, fa una panoramica delle principali organizzazioni operanti nell’area professionale della valutazione d’azienda, soffermandosi soprattutto sulle mission e sui modelli operativi da esse adottati, al fine di metterne in evidenza i tratti comuni e gli elementi di differenziazione; in una parte successiva, si sofferma sullo stato dell’arte e sulle prospettive future della “regolazione” nel campo della valutazione d’azienda, con particolare riferimento alla “strategia di regolazione”, al “sistema di regolazione” e alla materia disciplinata; infine, propone alcune osservazioni sul tema dell’armonizzazione valutativa a livello locale e internazional
The Problem of Financial Accounting Measurements in Italian Accounting Thought between the 19th and the 20th Century
No full textThe main subject of the paper is the theory of accounting measurement as observed in its historical development. More notably, the research concerns theoretical concepts of such discipline, as developed by the Italian doctrine in a very specific age, that is, between the second half of the nineteenth century and the first half of the twentieth century, i.e. from the theorization of the “exchange value rule” to the theorization of the “historical cost principle”.
As it was impossible to examine the thought of the many scholars who gave their contribution, each one in his own way, to the development of this subject, we deemed it appropriate to focus our attention on those scholars who left their mark on the accounting history in the analyzed period. We will mention in particular such scholars as Francesco Villa, Giovanni Rossi, Fabio Besta, Gino Zappa, the latter seen in the early stage of his thinking.
The analysis of the different theories devised by the above-mentioned masters, which cannot but be conducted within the limited length of this paper, led us to identify three logical steps in the evolution of the theories that have been developed on the subject in the considered phase.
The results of the study can be summarized in the following considerations.
In the second half of the nineteenth century, some of the best accounting experts, faced with the need to properly develop the problem of accounting measurement, thought it appropriate to rely on concepts that belonged to similar sciences, such as economics and real estate appraisal discipline, by blindly borrowing the theory of value from the former and the theory of valuation from the latter. During such age, everything hinged around the concept of “exchange value”.
At the dawn of the last century, the scholars’ attitude tended to become more critical. Doctrine in particular began to wonder about a subject that was crucial to the theory of accounting measurement, notably the informative purposes from which such theory takes inspiration. At the same time, a first principle took shape, which is still the basis of the theory of accounting measurement, which might be called the finalistic principle of value, which lays down that different measurement criteria must be applied to different informative purposes.
An alternative criterion to that of the “exchange value” thus makes its appearance on the scene of the accounting measurement, notably, the historical cost principle. With its introduction and above all with the relinquishment of the combination of economic cost that had been initially accepted by the doctrine and the later transition to the combination of manufacturing cost, the accounting world managed to get rid, once and for all, of economic and valuative assumptions, thus becoming independent in its accounting measurements. This is mainly due to the scholars’ ability to learn precious lessons from the observation of the accounting scene of the time
Rapporto del progetto di ricerca "La creazione del valore del Distretto Cartario Lucchese", finanziato dalla Fondazione CARILU (Bando 2006)
No full textRapporto di ricerc
Attinenze tra ragioneria ed economia politica. Il problema in alcune posizioni dottrinali di fine '800 e inizio '900
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Italian Studies about Financial Accounting Measurements from the Twenties to the Sixties of Last Century: Some Theoretical Positions
No full textThe main subject of the paper is the theory of accounting measurements as observed from a historical perspective. In particular, the research concerns the most significant theoretical concepts developed by the Italian doctrine in the period from the Twenties to the Sixties of the last century. This is a historical phase of great cultural ferment, characterised by the progressive deepening of the subject of accounting valuations by Italian scholars, made possible, in some cases, by the careful observation of practice, in others by their original intuitions. During this period, there were some very interesting theoretical positions, little known especially outside Italy.
The evolutionary process regarding the subject of financial accounting measurements, found in the phase under consideration, was undoubtedly rather complex and articulated. As it was impossible, within the limits of this paper, to analyse the thought of the many scholars who gave their contribution to the development of the subject at hand, we deemed it appropriate to focalise our attention on those scholars who, by developing theses among the most innovative and original, left their mark on the Italian accounting history. We will mention in particular such scholars as Gino Zappa, Vittorio Alfieri, Francesco De Gobbis, Pietro Onida, Lorenzo De Minico, Alberto Ceccherelli, Egidio Giannessi.
The analysis revealed how Italian scholars, aware that the valuative problem could not be addressed with simple valuation rules, were interested in finding general principles that could be useful models of behaviour for accounting practice, principles that still retain a good explanatory power of the analysed problem. This made it possible to understand that the valuation, being a process that transcends the simple mechanistic application of predefined rules, requires the formulation of a judgment based on the observation of the firm’s specific characteristics and of those of the external environment in which it operates.
The research also allowed us to identify the main trends in the examined evolutionary process, including the progressive relativization as well as the increasing subjectivity of values, the trend towards a holistic approach to the problem of accounting valuations, last but at the same time first from a doctrinal point of view, the tendency to a scientification of the discipline of financial accounting measurements
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