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General purpose annual reports objective and financial reporting assumptions and principles

Authors :
D'Este, Carlotta
d'este, C. (ORCID:0000-0003-3943-7798)
D'Este, Carlotta
d'este, C. (ORCID:0000-0003-3943-7798)
Publication Year :
2022

Abstract

The chapter is focused on objectives and assumptions underlying general purpose financial reporting, analyzing requirements and implications of financial information qualitative characteristics on accounting data production. Moving from the description of the true and fair view, it therefore illustrates the accounting principles stated by the Italian Civil Code for the preparation and presentation of financial statements.

Details

Database :
OAIster
Notes :
English
Publication Type :
Electronic Resource
Accession number :
edsoai.on1355235154
Document Type :
Electronic Resource