Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Semprini, Lauretta"'
Lo studio della ragioneria presuppone un impegno notevole sull'esercitazione pratica: si tratta di apprendere un "linguaggio contabile" che consenta di rappresentare quali-quantitativamente tutte le operazioni aziendali. Il testo introduce gli elemen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4094::4bbe3e491841dca201ec4a03a7f44c01
http://hdl.handle.net/11585/798202
http://hdl.handle.net/11585/798202
European Directive 2013/34/EU, whose principal objective is to simplify the accounting requirements for small companies, was adopted in Italy by Decree 139/2015. This has made considerable changes to the financial reporting regulations, some of which
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4094::bbaee109b59d2ce9cd6392258fcbf309
http://hdl.handle.net/11585/607936
http://hdl.handle.net/11585/607936
The article summarizes the content and the observations that the University of Bologna, as institutional interlocutory, has made to some of the national accounting standards published for consultation by OIC (the italian standard setter).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4094::67333de7c18985ffe0a6988f6d9b1218
http://hdl.handle.net/11585/597764
http://hdl.handle.net/11585/597764
Autor:
Agostini, Marisa, Capodaglio, Gianfranco, Dangarska, Vanina, Devalle, Alain, Fradeani, Andrea, Lucchese, Manuela, Rizzato, Fabio, Semprini, Lauretta, Sostero, Ugo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3732::0fdbc6e1b69dfdc6fafbb61d9a567692
http://hdl.handle.net/11393/260223
http://hdl.handle.net/11393/260223
Il volume sviluppa un'analisi critica, di taglio eminentemente pratico, degli aspetti contabili relativi alle innovazioni introdotte dal decreto legislativo 18 agosto 2015 n.139 in tema di bilancio d'esercizio. Obiettivo del lavoro è di mettere a di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4094::00293ac264c0aed0d2900c67fc337b4f
http://hdl.handle.net/11585/552557
http://hdl.handle.net/11585/552557
Autor:
VIGNINI, STEFANIA, SEMPRINI, LAURETTA
The purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards. This work, starting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4094::b266a6771a7598cb655c0f887849c8f2
http://hdl.handle.net/11585/552225
http://hdl.handle.net/11585/552225
Il contributo si inserisce in un percorso di ricerca volto a valutare l'impatto dell'azione degli IAS/IFRS all'interno delle imprese quotate italiane. Il lavoro è frutto di una ricerca empirica tesa a misurare l'effetto, in termini di valutazione de
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4094::9344d1f9b2854b6e768332489ddef19e
http://hdl.handle.net/11585/129267
http://hdl.handle.net/11585/129267
Publikováno v:
Vignini, Stefania ; Semprini, Lauretta ; Aprile, Roberto (2012) From “capital accounting system” to Ias/Ifrs through a National and International literature analysis. p. 25. DOI 10.6092/unibo/amsacta/3462 . In: Note e ricerche
The purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards. This work, starting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::105940219c2de2023c0a7583aef0174a
http://hdl.handle.net/11585/128109
http://hdl.handle.net/11585/128109