Back to Search
Start Over
General purpose annual reports objective and financial reporting assumptions and principles
- 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