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Archivio istituzionale della ricerca - Alma Mater Studiorum Università di Bologna
Article . 2022
Full-Text: https://cris.unibo.it/request-item?handle=11585/871001&bitstreamId=e1dcb339-d069-7715-e053-1705fe0a6cc9
Data sources: Archivio istituzionale della ricerca - Alma Mater Studiorum Università di Bologna
Claim

Pubblicato l'Oic 35, il primo principio contabile per gli Ets: tra erogazioni liberali finalzzate e fair value continua il cammino verso l'accountability

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2022 Italy Italian
Authors: C. Travaglini;

handle: 11585/871001

Pubblicato l'Oic 35, il primo principio contabile per gli Ets: tra erogazioni liberali finalzzate e fair value continua il cammino verso l'accountability

Abstract

L'OiC 35 recentemente pubblicato disciplina il bilancio degli Ets a partire dall'esercizio 2021 soffermandosi sul trattamento contabile delle erogaziomi liberali finazzate rispetto alle altre transazioni non sinallagmatiche tutte valorizzate secondo il fair value. Si trattano quindi i criteri per la esposizione di oneri e proventi nelle diverse aree gestionali del rendiconto . Pur nella incompletezza di alcune questioni, il principio rappresenta un nuovo passo verso l'accountability degli Ets

Country
Italy
Related Organizations
Keywords

OIC 35, Ets, Bilancio, Erogazioni liberali

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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!
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