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Risk management e IAS 39

Authors: BERTONI, ALBERTO; CONTI, CESARE;

Risk management e IAS 39

Abstract

Il principio contabile internazionale IAS 39 è destinato ad esercitare un impatto importante sul comportamento degli operatori che si occupano di gestire i rischi finanziari nelle imprese. A tale tema sono dedicati tre contributi che riguardano rispettivamente un inquadramento teorico, un caso operativo e, infine, i metodi qualitativi e quantitativi che permettono di riscontrare il requisito di efficaciz delle coperture.

Country
Italy
Related Organizations
Keywords

derivati in bilancio; princìpi contabili internazionali; hedge accounting; IAS 39

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Related to Research communities
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