1,721,043 research outputs found
La contabilizzazione dei benefici per i dipendenti e del Trattamento di Fine Rapporto alla luce dell'introduzione dei Principi contabili internazionali
No full textThe transition from local accounting standards to the International Financial Reporting Standards (IFRSs) enacted by the IASB implies significant modifications in the preparers' accounting practice. The Trattamento di Fine Rapporto (TFR) represents an Italian local institute not specifically dealt by the IASB. This article investigates the TFR accounting treatment in the IASB's accounting system under a scientific and technical perspective, addressing the relating opinions provided by the Academia and the institutional bodies
IL RUOLO DEGLI STRUMENTI DIAGNOSTICI ALLA LUCE DEL RESTYLING DELLA LEGGE DELEGA SULLA CRISI D'IMPRESA
No full textL’utilizzo dell'Integrated reporting in Italia. Stato dell’arte
No full textL’Integrated reportig (IR) è una forma di business reporting che assembla informazioni finanziarie e informazio-ni non finanziarie, quali la governance, la strategia e la politica ambientali;. Esso mira a fornire ai lettori una vi-sione dell’azienda nella sua complessità.
Lo scopo di questo lavoro è quello di esplorare la “aderenza” di alcuni di questi particolari report, svolgendo un’analisi qualitativa basata sui loro contenuti e caratteristiche essenziali. Questa ricerca concentra la sua atten-zione sull’IR pubblicato da sei delle aziende italiane quotate che hanno aderito al Business Network (BN) nel 2014
Financial Reporting and Sustainable Management
No full textAccountability is crucial to Not-for-Profit-Organizations (NPOs) and Public Sector Entities. In this perspective, the Italian accountancy profession, represented, until 2007, by Consiglio Nazionale dei Dottori Commercialisti (CNDC) and Consiglio Nazionale dei Ragionieri (CNR), and since then by Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili, has played a significant role.
This paper specifically aims at illustrating the main accounting practices recognized by the Italian accounting profession with reference to the mentioned entities, not finalized to profit.
It illustrates both the current activities undertaken by the accountancy profession and the expected future developments.
Some final considerations are dedicated to the role that financial and social reporting can play in the development of non-profit oriented entities
Il bilancio delle PMI nel contesto internazionale
No full textThe international symposium on international accounting has been reanimated over the last few years by an interesting debate concerning the usefulness and the development of an ad hoc set of accounting standards for Small and Medium Entities (SMEs). This paper aims at analyzing the main issues arisen from the recent worldwide or regional experiences in accounting standards for nonpublic companies. After having analyzed the existing legislation and literature, the research examines, applying the comparative method, the approach and main guidelines which led to the publication of the IFRS for SMEs by IASB, the new accounting directive (directive 2013/34/EU) published by the European Union and the US GAAP for the nonpublic companies enacted by the FASB. The research focuses on the applicability of international GAAP for smaller entities and the relation and significant differentiation between “big GAAP” and “little GAAP”. The conclusion tries to theorize, at the light of the current trend, some future development and comes to the conclusion that generally accepted accounting standards for SMEs are not a feasible and satisfactory aim
Las financiaciones públicas de las regiones italianas a estatuto ordinario de la comunidad europea del estrado y de otros entes pùblicas: una comparación entre dos regiones
No full text
Preface
No full textThe field of Earnings Management is widely debated in the world of business as well as in international literature. It consists in the process of altering data of Income Statement and Balance Sheet, which maydeeply modify the company’s real situation. This book traces a key lecture in interpreting the reaction of the largest listed companies operating in USA and Italy with the aim of understanding whether the global economic crisis started in 2007 has caused an increase or a decrease in earnings management policies. After making a review of the most famous cases of companies’ manipulations (Enron, Worldcom and Parmalat) and providing a deep overview of the most popular models of earnings management detection, an application of the Beneish model on US and Italian listed companies during the global crisis period is provided in order to make a comparison between the two examined countries. The title Beyond the Darkness of Earnings Management conveys to readers the ability to look beyond the darkness and uncertainty of the economic and financial manipulations, and provides a key lecture for analysing the US and Italian context during the economic crisis
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