IFRS 12, "Disclosure of Interests in Other Entities" e significatività delle informazioni

Articolo

Data di Pubblicazione:

2014

Citazione:

Mezzabotta, C., IFRS 12, "Disclosure of Interests in Other Entities" e significatività delle informazioni, <>, 2014; (2): 255-267 [http://hdl.handle.net/10807/64906]

Abstract:

The article deals with the disclosure requirements for investments in other entities according to IFRS 12 and comments on the materiality of such information in terms of decision-making of financial statements external users and financial analysts.

Tipologia CRIS:

Articolo in rivista, Nota a sentenza

Keywords:

IFRS; materiality; financial accounting; disclosure

Elenco autori: