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Author : Fabio Rizzato
Publisher : Giuffrè Editore
ISBN 13 : 8814140642
Total Pages : 240 pages
Book Rating : 4.8/5 (141 download)
Download or read book Le note al bilancio IAS/IFRS sulle aggregazioni aziendali written by Fabio Rizzato and published by Giuffrè Editore. This book was released on 2008 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : ROSSI CLAUDIA
Publisher : G Giappichelli Editore
ISBN 13 : 8892143778
Total Pages : 21 pages
Book Rating : 4.8/5 (921 download)
Download or read book Principi contabili internazionali per le aggregazioni aziendali written by ROSSI CLAUDIA and published by G Giappichelli Editore. This book was released on 2022-09-23 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il presente volume, dopo un capitolo introduttivo che ripercorre le scelte compiute dall’Unione Europea per favorire il processo di convergenza dell’informativa finanziaria, esamina i cambiamenti intervenuti nella disciplina contabile delle operazioni di aggregazione aziendale (dall’introduzione dello Ias 22, all’Ifrs 3, e all’Ifrs 3 Revised), prestando particolare attenzione ai contenuti del purchase method e dell’acquisition method. Il lavoro analizza quindi le principali implicazioni derivanti dall’applicazione dello standard contabile Ifrs 3 Revised sulle operazioni straordinarie di fusione, scissione e conferimento, definendo in quali circostanze le medesime possono essere qualificate quali business combinations secondo l’accezione prevista dai principi contabili internazionali. A differenza dei principi contabili italiani che si basano sulla forma giuridica prescelta per dar vita all’aggregazione aziendale, gli standard internazionali valorizzano la sostanza dell’operazione e, pertanto, le operazioni straordinarie producono riflessi in bilancio molto diversificati a seconda che determinino, o meno, il passaggio del controllo di un business tra soggetti economici diversi. Quale ultimo aspetto il testo considera le implicazioni fiscali delle operazioni straordinarie per i soggetti Ias adopter.
Author :
Publisher : Giuffrè Editore
ISBN 13 : 881412910X
Total Pages : 418 pages
Book Rating : 4.8/5 (141 download)
Download or read book Guide operative. Guida operativa sulla informativa di bilancio prevista per i soggetti che adottano i principi contabili internazionali (IAS/IFRS) (2007) written by and published by Giuffrè Editore. This book was released on 2007 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Massimo Cane
Publisher : Giuffrè Editore
ISBN 13 : 8814136262
Total Pages : 402 pages
Book Rating : 4.8/5 (141 download)
Download or read book Il bilancio d'esercizio: le informazioni descrittive. Dal modello nazionale al modello IAS/IFRS written by Massimo Cane and published by Giuffrè Editore. This book was released on 2007 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : AA. VV.
Publisher : FrancoAngeli
ISBN 13 : 8846494881
Total Pages : 202 pages
Book Rating : 4.8/5 (464 download)
Download or read book Aree di criticità nell'applicazione di alcuni principi contabili internazionali. Lo IAS 38 - Intangibile Assets e l'Ifrs 3 - Business Combinations written by AA. VV. and published by FrancoAngeli. This book was released on 2008-12-30T00:00:00+01:00 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.666
Author : Cristina Florio
Publisher : FrancoAngeli
ISBN 13 : 8835123372
Total Pages : 148 pages
Book Rating : 4.8/5 (351 download)
Download or read book La disclosure delle operazioni di aggregazione aziendale written by Cristina Florio and published by FrancoAngeli. This book was released on 2021-04-27T00:00:00+02:00 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1245
Author : Patrizia Tettamanzi
Publisher : Pearson Italia S.p.a.
ISBN 13 : 9788871924113
Total Pages : 292 pages
Book Rating : 4.9/5 (241 download)
Download or read book Principi contabili internazionali written by Patrizia Tettamanzi and published by Pearson Italia S.p.a.. This book was released on 2008 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Moreno Mancin
Publisher : G Giappichelli Editore
ISBN 13 : 8892105981
Total Pages : 417 pages
Book Rating : 4.8/5 (921 download)
Download or read book Operazioni straordinarie e aggregazioni aziendali written by Moreno Mancin and published by G Giappichelli Editore. This book was released on 2016-11-16 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il presente lavoro nasce dall'esigenza di illustrare in modo semplice, essenziale, ma al contempo esaustivo, le implicazioni contabili che discendono dalle principali operazioni straordinarie d'impresa. Il testo è rivolto a professionisti e studenti universitari che desiderano acquisire le competenze tecniche fondamentali per apprezzare gli effetti in bilancio di queste operazioni. Per garantire la massima chiarezza in fase espositiva, ciascun capitolo propone un elevato numero di esempi con l'obiettivo di agevolare la comprensione dei comportamenti contabili da adottare.Dopo aver illustrato, per ciascuna operazione, i riferimenti normativi e le relative implicazioni contabili a livello nazionale, il testo affronta l'impatto in bilancio derivante dall'applicazione dei principi contabili internazionali (IFRS), adottando un approccio immediato e facilmente comprensibile anche a un pubblico di non esperti.Moreno Mancin, Ph. D. in Economia Aziendale, è Ricercatore confermato presso l'Università Ca' Foscari Venezia, Professore aggregato di Bilancio dei gruppi e delle operazioni straordinarie. Da anni svolge attività di formazione aziendale e si occupa dello studio e dell'applicazione dei principi contabili nazionali e internazionali al bilancio delle imprese e delle società sportive professionistiche. È Direttore scientifico e cofondatore del Master in Strategie per il Business dello Sport (Master SBS).
Author : Andrea Giornetti
Publisher : FrancoAngeli
ISBN 13 : 889170413X
Total Pages : 176 pages
Book Rating : 4.8/5 (917 download)
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
Author : Maria-Gabriella Baldarelli
Publisher : Springer
ISBN 13 : 3319509187
Total Pages : 412 pages
Book Rating : 4.3/5 (195 download)
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.
Author : European Central Bank
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 ( download)
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:
Author : Oded Shenkar
Publisher : SAGE
ISBN 13 : 0761988637
Total Pages : 489 pages
Book Rating : 4.7/5 (619 download)
Download or read book Handbook of Strategic Alliances written by Oded Shenkar and published by SAGE. This book was released on 2006 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers research on strategic alliances, and serves to lay out a research agenda on collaborative strategy and alliance management. This book covers the theoretical foundations that guide work on inter-firm collaboration, ranging from sociological perspectives to real options theory to diverse traditions within organizational economics.
Author : K. Uno
Publisher : Springer Science & Business Media
ISBN 13 : 9401714339
Total Pages : 451 pages
Book Rating : 4.4/5 (17 download)
Download or read book Environmental Accounting in Theory and Practice written by K. Uno and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.
Author : Ilan Bijaoui
Publisher : Springer
ISBN 13 : 1137342129
Total Pages : 123 pages
Book Rating : 4.1/5 (373 download)
Download or read book The Economic Reconciliation Process: Middle Eastern Populations in Conflict written by Ilan Bijaoui and published by Springer. This book was released on 2014-06-06 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economic Reconciliation Process develops hybrid cross-border models based on the free economic zone, the industrial district, and the cluster to generate a common economic interest between countries and populations in declared or potential conflict in the Middle East.
Author : Samuel O. Idowu
Publisher : Springer
ISBN 13 : 3030017192
Total Pages : 405 pages
Book Rating : 4.0/5 (3 download)
Download or read book Integrated Reporting written by Samuel O. Idowu and published by Springer. This book was released on 2019-01-04 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Author : David Faulkner
Publisher : OUP Oxford
ISBN 13 : 0191583383
Total Pages : 418 pages
Book Rating : 4.1/5 (915 download)
Download or read book Cooperative Strategy : Economic, Business, and Organizational Issues written by David Faulkner and published by OUP Oxford. This book was released on 2000-05-18 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together some of the latest thinking and research on cooperative strategy. Work in this area has grown rapidly over the last decade, but no single thematic approach has dominated and become the ascendant theoryDSresource dependency, transaction cost analysis, market power, and game theory have all made significant contributions to the growing literature on strategic cooperation. This book presents chapters from many of these theoretical perspectives and some of the key issues through a number of different lenses.
Author : Nina Witoszek
Publisher : Routledge
ISBN 13 : 1351765620
Total Pages : 329 pages
Book Rating : 4.3/5 (517 download)
Download or read book Sustainable Modernity written by Nina Witoszek and published by Routledge. This book was released on 2018-04-17 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Open Access version of this book, available at https://www.taylorfrancis.com/books/e/9781351765633, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license. In the 21st century, Norway, Denmark and Sweden remain the icons of fair societies, with high economic productivity and quality of life. But they are also an enigma in a cultural-evolutionary sense: though by no means following the same socio-economic formula, they are all cases of a "non-hubristic", socially sustainable modernity that puzzles outside observers. Using Nordic welfare states as its laboratory, Sustainable Modernity combines evolutionary and socio-cultural perspectives to illuminate the mainsprings of what the authors call the "well-being society". The main contention is that the Nordic uniqueness is not merely the outcome of one particular set of historical institutional or political arrangements, or sheer historical luck; rather, the high welfare creation inherent in the Nordic model has been predicated on a long and durable tradition of social cooperation, which has interacted with global competitive forces. Hence the socially sustainable Nordic modernity should be approached as an integrated and tightly orchestrated ecosystem based on a complex interplay of cooperative and competitive strategies within and across several domains: normative-cultural, socio-political and redistributive. The key question is: Can the Nordic countries uphold the balance of competition and cooperation and reproduce their resilience in the age of globalization, cultural collisions, the digital economy, the fragmentation of the work/life division, and often intrusive EU regulation? With contributors providing insights from the humanities, the social sciences and evolutionary science, this book will be of great interest to students and scholars of political science, sociology, history, institutional economics, Nordic studies and human evolution studies.
