Zobrazeno 1 - 10
of 115
pro vyhledávání: '"Claudio Teodori"'
The European Directive 2014/95, in force in 2017, requires non‐financial information to all public interest entities with more than 500 employees. However, multinational companies as ‘global corporate citizen’ have already started to communicat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2525708949740e16b3fee97a88b1945e
https://hdl.handle.net/10807/227737
https://hdl.handle.net/10807/227737
Autor:
Cristian Carini, Claudio Teodori
The European Commission opened a public consultation on the suitability of the International Public Sector Accounting Standards (IPSAS) for EU member states in 2012. Part of this process was to dec...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f088844c9f0246304bbf32af8cee6963
http://hdl.handle.net/11379/547175
http://hdl.handle.net/11379/547175
Publikováno v:
SIDREA Series in Accounting and Business Administration ISBN: 9783030807368
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c938464d9f22ab6fef7d9d26dfa00169
https://doi.org/10.1007/978-3-030-80737-5_11
https://doi.org/10.1007/978-3-030-80737-5_11
Autor:
Cristian Carini, Claudio Teodori
Eurostat and EPSAS Expert Working Group are engaged to outline the suitability of International Public Sector Accounting Standards (IPSAS) in the process of the public sector accounting harmonisation. Part of the process is referred to the scope of t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4c4faa1f923655e4c2ff8caf3a33de73
http://hdl.handle.net/11379/535116
http://hdl.handle.net/11379/535116
This paper explores the barriers and drivers of diffusion associated with permissionless and permissioned blockchains, seeking to establish whether they are the same or different and whether barriers and drivers changeover time. The study was underta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c466605bf5b2892008ae92a30f11f67c
https://hdl.handle.net/10807/228821
https://hdl.handle.net/10807/228821
Publikováno v:
International Journal of Public Administration. 42:195-204
The article aims to explore the perception of local government (LG) financial officers on the users, the uses, and the utility of the consolidated financial report in Italy, since it was on...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a580e06edada39fdf8902264ae838122
https://doi.org/10.1080/01900692.2017.1423500
https://doi.org/10.1080/01900692.2017.1423500
Publikováno v:
Università degli Studi di Brescia-IRIS
The aims of this study were to evaluate the effectiveness of a university counselling service in Northern Italy, to assess the sociodemographic and clinical characteristics of students who used counselling service, and to assess the psychological con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f8e3fa55e5deb7581f0b2413cd3d01a1
https://doi.org/10.1080/03069885.2017.1391372
https://doi.org/10.1080/03069885.2017.1391372
Publikováno v:
FINANCIAL REPORTING. :5-29
The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a6e56205eac9e2016e011560ae5fd190
https://doi.org/10.3280/fr2017-001001
https://doi.org/10.3280/fr2017-001001