Bilancio di esercizio e principi contabili

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Publisher : G Giappichelli Editore
ISBN 13 : 8892107208
Total Pages : 470 pages
Book Rating : 4.8/5 (921 download)

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Book Synopsis Bilancio di esercizio e principi contabili by : Alberto Quagli

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.

Principi contabili e bilancio di esercizio

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Publisher :
ISBN 13 : 9788891649751
Total Pages : 380 pages
Book Rating : 4.6/5 (497 download)

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Book Synopsis Principi contabili e bilancio di esercizio by : Francesco Sotti

Download or read book Principi contabili e bilancio di esercizio written by Francesco Sotti and published by . This book was released on 2021 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Il bilancio di esercizio secondo i principi contabili nazionali e internazionali

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Publisher :
ISBN 13 : 9788814111341
Total Pages : 562 pages
Book Rating : 4.1/5 (113 download)

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Book Synopsis Il bilancio di esercizio secondo i principi contabili nazionali e internazionali by : Giuseppe Savioli

Download or read book Il bilancio di esercizio secondo i principi contabili nazionali e internazionali written by Giuseppe Savioli and published by . This book was released on 2004 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Il bilancio di esercizio secondo i principi contabili nazionali

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Publisher :
ISBN 13 : 9788814220470
Total Pages : 414 pages
Book Rating : 4.2/5 (24 download)

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Book Synopsis Il bilancio di esercizio secondo i principi contabili nazionali by : Giuseppe Savioli

Download or read book Il bilancio di esercizio secondo i principi contabili nazionali written by Giuseppe Savioli and published by . This book was released on 2017 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Il bilancio di esercizio secondo i principi contabili nazionali. Aggiornato con gli emendamenti agli OIC pubblicati a tutto il 30 giugno 2021

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Publisher :
ISBN 13 : 9788828829980
Total Pages : 351 pages
Book Rating : 4.8/5 (299 download)

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Book Synopsis Il bilancio di esercizio secondo i principi contabili nazionali. Aggiornato con gli emendamenti agli OIC pubblicati a tutto il 30 giugno 2021 by : Giuseppe Savioli

Download or read book Il bilancio di esercizio secondo i principi contabili nazionali. Aggiornato con gli emendamenti agli OIC pubblicati a tutto il 30 giugno 2021 written by Giuseppe Savioli and published by . This book was released on 2021 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Creazione di valore, corporate governance e informativa societaria

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Publisher : Giuffrè Editore
ISBN 13 : 881413409X
Total Pages : 924 pages
Book Rating : 4.8/5 (141 download)

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Book Synopsis Creazione di valore, corporate governance e informativa societaria by : Piero Mella

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:

Accounting and Business Economics

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Publisher : Routledge
ISBN 13 : 113620900X
Total Pages : 531 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis Accounting and Business Economics by : Yuri Biondi

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 531 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.

Ifric 12 service concession arrangements and market disclosure quality. Investigation amongst European listed companies in the more extensive scenario of accounting standardisation

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Author :
Publisher : FrancoAngeli
ISBN 13 : 889170413X
Total Pages : 176 pages
Book Rating : 4.8/5 (917 download)

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Book Synopsis Ifric 12 service concession arrangements and market disclosure quality. Investigation amongst European listed companies in the more extensive scenario of accounting standardisation by : Andrea Giornetti

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

Environmental Accounting and Reporting

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Publisher : Springer
ISBN 13 : 3319509187
Total Pages : 412 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Environmental Accounting and Reporting by : Maria-Gabriella Baldarelli

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

The History and Tradition of Accounting in Italy

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Publisher : Taylor & Francis
ISBN 13 : 1317206568
Total Pages : 246 pages
Book Rating : 4.3/5 (172 download)

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Book Synopsis The History and Tradition of Accounting in Italy by : David Alexander

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.

Customer-Based View

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Publisher : EGEA spa
ISBN 13 : 8823819717
Total Pages : 414 pages
Book Rating : 4.8/5 (238 download)

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Book Synopsis Customer-Based View by : Bruno Busacca

Download or read book Customer-Based View written by Bruno Busacca and published by EGEA spa. This book was released on 2020-10-05T10:00:00+02:00 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: The imperative of sustainable growth has clearly emphasized the importance of customer centricity and marketing skills, on which depends the ability to grasp the signs of market change, to internalize the customer in business processes, and to deliver a dynamic, attractive and distinctive value proposition. This ability is the precondition for the economic and competitive success of every company in the long run. From this perspective, the book deepens the role of marketing in the creation of company value. Upon illustrating the fundamental strategies to improve marketing performance, we examine the links among customer value, customer satisfaction and customer relations, delving into measurement techniques and management implications.

Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors

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Publisher : OECD Publishing
ISBN 13 : 9264116052
Total Pages : 78 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors by : OECD

Download or read book Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors written by OECD and published by OECD Publishing. This book was released on 2011-07-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.

Customer Value Analysis

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Publisher : EGEA spa
ISBN 13 : 8823819725
Total Pages : 178 pages
Book Rating : 4.8/5 (238 download)

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Book Synopsis Customer Value Analysis by : Bruno Busacca

Download or read book Customer Value Analysis written by Bruno Busacca and published by EGEA spa. This book was released on 2020-10-05T11:20:00+02:00 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book exemplifies - through a wide range of incidents and solved exercises – the application of consolidated theories, models and techniques to the analysis and measurement of potential market, market share and profitability; customer value; customer satisfaction; customer loyalty. In each chapter, the fundamental reference theory and technique are briefly described, and then applied to a set of real business and marketing problems.

Integrated Reporting

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Publisher : Springer
ISBN 13 : 1137551496
Total Pages : 336 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis Integrated Reporting by : Chiara Mio

Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Correspondent Central Banking Model (CCBM)

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Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Correspondent Central Banking Model (CCBM) by : European Central Bank

Download or read book Correspondent Central Banking Model (CCBM) written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Polymer Additive Analytics

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Publisher : Firenze University Press
ISBN 13 : 8884533791
Total Pages : 393 pages
Book Rating : 4.8/5 (845 download)

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Book Synopsis Polymer Additive Analytics by : Jan C. J. Bart

Download or read book Polymer Additive Analytics written by Jan C. J. Bart and published by Firenze University Press. This book was released on 2006 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Italian Books and Periodicals

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Publisher :
ISBN 13 :
Total Pages : 762 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Italian Books and Periodicals by :

Download or read book Italian Books and Periodicals written by and published by . This book was released on 1973 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt: