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Добірка наукової літератури з теми "IAS. IFRS. Principi contabili internazionali"
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Статті в журналах з теми "IAS. IFRS. Principi contabili internazionali"
Agliata, Francesco, and Danilo Tuccillo. "L'evoluzione del Progetto Insurance dello IASB e i possibili riflessi nel bilancio delle imprese assicuratrici." FINANCIAL REPORTING, no. 3 (October 2011): 75–105. http://dx.doi.org/10.3280/fr2011-003004.
Повний текст джерелаДисертації з теми "IAS. IFRS. Principi contabili internazionali"
VILLA, PAOLO. "Problematiche fiscali connesse all'adozione dei principi contabili internazionali: la determinazione del reddito dei soggetti ias adopter." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2012. http://hdl.handle.net/10281/28222.
Повний текст джерелаPirolozzi, Fabio. "La valenza fiscale dei principi contabili internazionali nella determinazione del reddito d'impresa con particolare attenzione alle implicazioni derivanti dall'applicazione dello IAS/IFRS n. 39 relativo agli strumenti finanziari." Doctoral thesis, Luiss Guido Carli, 2011. http://hdl.handle.net/11385/200883.
Повний текст джерелаMESSAGGI, SILVIA. "Omogeneità e differenziazioni nella convergenza IAS/IFRS e US GAAP." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2011. http://hdl.handle.net/10281/19096.
Повний текст джерелаCAPPELLI, ANDREA. "La valutazione dei crediti tra dottrina, normativa e prassi: elementi per un confronto alla luce dei Principi Contabili Internazionali IAS/IFRS." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2009. http://hdl.handle.net/2108/829.
Повний текст джерелаThe harmonisation project of the accounting rules in the European Union has been receiving a strong acceleration due, on the one hand, to the adoption of International Accounting Standards – that was addressed to a limited whole of European companies – and, on the other hand, to the modernisation of the Accounting Directives in order to enhance the comparability between the annual and consolidated accounts of Community companies which apply IAS and those which do not. As a result of this process, there is a clear awareness of the significant gap from the best practice: companies need to prepare and present their financial statements in order to satisfy the common needs of a whole of external users that is much wider and owns more financial competences than in the past. This fact involves thinking over the objective of financial statements, the characteristics that determine the usefulness of information given and the the definition, recognition and measurement of the elements from which financial statements are constructed. Taking its cues from these themes, this study analyzes the recognition, measurement and presentation issues about loans, throughout the comparison between the fundamentals of the Italian Accounting Studies and the ones underlying the national legislative scenario, on a present and perspective viewpoint. The aim is to show the fundamental elements the evolutionary process rests upon and valuate their consistency with the purpose of harmonisation. The analysis carried out in this study shows the various problems related to the adoption of a new system of rules that will demand companies not only to modify their practice of accounting for loans in their annual and consolidated financial statements, but also to reconsider their risk management policies, in order to satisfy the higher level of disclosure required by the International Accounting Standards.
GUERRA, VALENTINA. "I principi contabili cinesi tra tradizione e convergenza verso IAS/IFRS." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2016. http://hdl.handle.net/10281/105076.
Повний текст джерелаVanzin, Paola <1987>. "Valutazione delle immobilizzazioni materiali: confronto tra principi contabili nazionali, principi civilisti e IAS/IFRS." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1939.
Повний текст джерелаVitale, Francesca. "I principi contabili IAS/IFRS e le fonti del diritto: impatto sistematico e riflessi sulla disciplina del bilancio." Doctoral thesis, Luiss Guido Carli, 2008. http://hdl.handle.net/11385/200780.
Повний текст джерелаMANGIAFICO, GIULIO. "La Base imponibile consolidata comune europea ed i principi contabili IAS/IFRS: convergenza necessaria per il futuro dell'armonizzazione della tassazione d'impresa." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2022. http://hdl.handle.net/10281/393257.
Повний текст джерелаThe paper focuses on the project for a Common Consolidated Corporate Tax Base (CCCTB), and in particular on the last comprehensive package of Directives proposed by the European Commission in 2016. Beyond the future developments of the proposal, which still today, albeit under a different name (BEFIT), forms an integral part of the Commission's tax agenda, the question, which has been attempted to be answered through the research activity, concerns in particular the appropriateness, as a logical premise to the tax harmonisation project, of the full convergence, for the purposes of determining the tax base, with the IAS/IFRS accounting standards, in order to make the discipline easier to apply, eliminate interpretative distortions, and promote full comparability with companies operating also in non-EU markets. To this end, the first chapter analyses the historical evolution of the corporate income tax harmonisation projects in the European system, in order to understand the maturity of the debate, assess the tools that can be used to achieve the objective, and examine the reasons why the various proposals presented over time have not been adopted. Secondly (chapter two), going into detail with regard to the research question, the study analyses the historical evolution of the international accounting standards, their influence on the European legislator, the relationship with the individual systems of the Member States, and the influence on taxation; it then proceeds to analyse the differences and points of convergence between the general principles laid down in the IAS/IFRS framework, in the European Accounting Directives, in individual Member State regulations and in the projects for a CCCTB presented over time. In the third chapter, the comparative analysis focuses on specific accounting rules that are most relevant to the CCCTB. It also explores the effects on the harmonised tax incentives provided, for the first time, by the 2016 draft, and possible influences on the formula for allocating consolidated income between Member States. Finally, the conclusions provide a summary of the research findings, arguing that there are no major obstacles to full convergence towards IAS/IFRS in accounting and taxation in EU law, as a precondition for the introduction of a common tax base.
Dalla, Pola Matteo <1991>. "ANALISI A CONFRONTO DELL’OPERAZIONE DI LEASING SECONDO LA NORMATIVA ITALIANA, I PRINCIPI CONTABILI INTERNAZIONALI IFRS E AMERICANI US GAAP." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12166.
Повний текст джерелаFAVINO, CHRISTIAN. "Gli strumenti finanziari secondo i principi contabili internazionali IAS/IFRS. Aspetti metodologici e criticità." Doctoral thesis, 2005. http://hdl.handle.net/1234/87925.
Повний текст джерелаКниги з теми "IAS. IFRS. Principi contabili internazionali"
Principi contabili internazionali: Testo completo e integrato dei Principi Contabil IAS/IFRS e Interpretazioni SIC/IFRIC secondo i Regolamenti (CE). 2nd ed. Milano: Il Sole 24 Ore, 2006.
Знайти повний текст джерелаPrincipi contabili internazionali: IAS 1995-1996. Milano: Il sole 24 ore libri, 1995.
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