1,721,019 research outputs found
La riclassificazione degli schemi di bilancio: criteri e analisi - 5^ edizione
No full textL’articolo illustra la ri-organizzazione delle voci in bilancio, cioè l’elaborazione formale in base a criteri riclassificatori: il criterio della “durata” delle voci nello Stato patrimoniale finanziario e il criterio “funzionale” di attribuzione delle voci alle aree gestionali (per lo Stato patrimoniale e per il Conto economico). Procede quindi alla descrizione dei modelli esemplificativi di riclassificazion
I principi di separatezza e coerenza valutativa nel bilancio delle imprese commerciali e industriali
No full textGli strumenti finanziari derivati nei principi contabili internazionali. Prassi attuale e tendenze evolutive.
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Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism
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Le valutazioni di bilancio nel pensiero di Fabio Besta
No full textA century after the death of Fabio Besta, considered the father of the Italian modern accounting, with this work we aim to investi-gate the measurement criteria of assets and liabilities that the Maestro deemed most appropriate both from a theoretical and a practi-cal point of view and assess how much the current national and international accounting standards owe his thoughts.
Our analysis was carried out keeping in mind the legal and scientific context of the time (late nineteenth century), i.e. when the Master’s thought was formed, and mainly concerned two primary sources consisting of the first and second volumes of the work La Ragioner-ia. The analysis then regarded a series of secondary sources that dealt with the theme of the valuation of financial statement items in Besta’s thinking. Compared to the other contributions, the present work is characterized by two features. First, there is a systematic research of the legacy of the Maestro’s thought in the current legislation and accounting standards. Second, this paper presents an ar-ticulated and in-depth examination of the specific evaluation criteria of the various patrimonial items, as they were been identified in the classification adopted by Besta.
Besta was the first Italian accountant to have systematically and in-depth investigated the methods of valuing the assets and liabilities of an entity. From the analysis of Besta’s work, a common element emerges in his way of exposing the arguments. In fact, first deal with the criteria in his opinion more conceptually correct, subsequently he also deals with the procedures used in practice, which are of-ten easier to apply. Therefore, his thought is characterized by great pragmatism. With regard to the measurement criteria of financial statement items that the Maestro deems most appropriate, our analysis has underlined how Besta considers the exchange value, at least on a theoretical-conceptual level, as the most suitable criterion. These are reasons of a practical nature which suggest the use of the cost criterion instead of the exchange value, but only where the latter cannot be reliably determined. Finally, our analysis has highlighted how several solutions proposed by Besta have anticipated by about a century what is foreseen by the current national and international accounting discipline
Il concetto di fair value nel processo di armonizzazione contabile internazionale
No full textII presente scritto si occupa di uno degli aspetti più interessanti che hanno caratterizzato la recente evoluzione della ragioneria in ambito internazionale, ossia il concetto di fair value. Esso consiste in un criterio di valutazione delle poste di bilancio che si pone in netta alternativa rispetto ai tradizionali criteri di valutazione prudenziali volti ad evitare la contabilizzazione di utili non ancora definitivamente realizzati (che trovano nel costo storico il loro principale riferimento). Il lavoro si articola in tre parti fondamentali:
- inizialmente viene descritto lo stato di avanzamento del processo di armonizzazione contabile internazionale;
- successivamente viene esaminato il criterio del fair value, sia mettendolo a confronto con gli altri criteri di valutazione, sia analizzandone la coerenza con le diverse concezioni di reddito di periodo proposte dalla dottrina contabile;
- infine, vengono analizzate le principali fattispecie applicative di tale criterio, evidenziando l'inadeguatezza di alcune delle soluzioni proposte in sede internazionale.
This work analyses the concept of fair value which represents one of the most interesting aspects in the present international accounting studies. The "fair value" is a particular measurement basis that results alternative at the traditional historical cost model whose aim is to avoid the accounting for the potential gains. The structure of the thesis consists of three fundamental parts:
- first, there is a description of the evolutionary path of the international accounting harmonization;
- then, the "fair value" measurement basis is examined, both through the comparison with the other measurement bases, and through the analysis of the coherence degree with the different income for the year concepts elaborated by the accounting theory;
- finally, attention is focused on the main financial statements items to whom the fair value model applies, highlighting the inadequacy of some solutions proposed by the international accounting standards
La riclassificazione degli schemi di bilancio: criteri e analisi
No full textLa riorganizzazione delle voci in bilancio. L'elaborazione formale in base a criteri riclassificatori. I criteri di durata e il criterio funzionale
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