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LA CONTINUITÀ AZIENDALE TRA TRADIZIONE E INNOVAZIONE: UN TASSELLO VERSO UN NUOVO PARADIGMA?
No full textIl contributo delinea il significato tradizionale del principio di continuità e successivamente propone alcune riflessioni in una visione innovativa dello stesso, anche alla luce delle condizioni contingenti determinate dalla crisi pandemica per Covid-19
Le piccole e medie imprese italiane e l’armonizzazione contabile comunitaria: scenari ed impatti
No full textGoing Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
L’interpretazione degli andamenti aziendali attraverso il bilancio di esercizio. La riclassificazione dei documenti contabili e gli indici
No full textL'adeguamento alle direttive contabili comunitarie nella prospettiva delle piccole e medie imprese italiane. Impatti e scenari. Quaderno Monografico RIREA n. 67.
No full textItalian small and medium-sized enterprises and harmonization of european accountancy
Full text linkThe process towards accountancy harmonization in the European Union has made crucial steps after the approval of directive 2001/65/EC, concerning the introduction of the fair value evaluation criterion, and of regulation (EC) 1606/2002, concerning the application of I.A.S. – I.F.R.S. by the listed companies. Furthermore, these two measures have been the premise for promoting a progressive common approach for the accountancy laws and procedures of the EU countries, with the aim of creating a shared accountancy language: the adoption of directive 2003/51/EC. This directive affects the IV directive, namely the core of EU Accountancy Law and therefore, as its specific consequence and emanation, the VII directive, directive 86/635/ EEC on banks and other financial institutions and directive 91/674/EEC concerning insurance companies. Furthermore, the European Commission intends to support those companies – not a minority share – which are not required to apply the I.A.S. – I.F.R.S. directly, in compliance with regulation (EC) 1606/2002, in producing annual accounts with internationally accepted criteria, characterized by a transparent information system in relation to investors and creditors. Once the prominent aspects of directive 2003/51/EC have been specified, the purpose of the work is to assess their potential impact on the laws in force and on the practice generally accepted in Italy in the present day, whilst considering how the national legislation has so far received and implemented directive 2001/65/EC and regulation (EC) 1606/2002. Notably, the perspective we will apply to this purpose relates to small- and mediumsized enterprises, namely the typical characters of an economic model rooted on family capitalism; as such, these characters are frequently distant from the capital financial market
BILANCIO D'IMPRESA ed INSEGNAMENTI COLLEGATI - Esiti prova del 09/04/2018 - I appello parziale
No full textPrincipi contabili internazionali.
No full textTrattasi della definizione di "principi contabili internazionali" - International Accounting Standards (I.A.S.) e International Financial Reporting Standards (I.F.R.S.) - quali standard contabili a vocazione internazionale che sono emanati dallo I.A.S.B. - International Accounting Standards Board
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