publication . Doctoral thesis . 2016

La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate

Porta, Silvia;
Open Access
  • Published: 31 Mar 2016
  • Country: Italy
Abstract
The adoption of IAS/IFRS by the European Union has represented a key accounting change for European companies and offers a rich source of analysis to the scientific community. This thesis is part of the debate on-going on the choice between fair value and historical cost as the optimal evaluation criterium. The empirical research focuses on the accounting standard IAS 40, which is particularly suitable for this type of investigation as it is one of the few principles that allow the right to choose between the above mentioned assessment criteria (i.e., fair value and historical cost). In particular, IAS 40 deals with the accounting evaluation and representation o...
Subjects
free text keywords: SECS-P/07 Economia aziendale
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Doctoral thesis . 2016
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