Le politiche di bilancio. Tassonomia e discrezionalità degli amministratori
Cincotti, Cristiano
2022-01-01
Abstract
The paper discusses the topic of the so-called politiche di bilancio (accounting policies). After an overview of the cases ruled by law and accounting standards, it confirms the legitimacy of exercising discretionary powers in financial statement evaluations and examines the limits and methods of exercising these powers.File | Size | Format | |
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politiche di bilancio NDS.pdf Solo gestori archivio
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