Benvenuti nell'Anagrafe della Ricerca d'Ateneo
La valutazione delle attività di ricerca che si svolgono nelle università ha assunto un'importanza rilevante sia per l'intero sistema universitario sia all'interno di ogni singolo ateneo. Roma Tre si è quindi dotata di idonei strumenti informativi in grado di supportare al meglio le azioni di monitoraggio e di valutazione delle attività di ricerca svolte nei propri dipartimentied ha realizzato una Anagrafe della Ricerca di Ateneo.
EnglishThe work aims at demonstrating that the traditional requisites required by the national legislation in order to consider a revenue realized (completion of the earnings process and sale-basis method), and then to proceed with the revenue recognition, are obsolete, in consideration of the emerging matching principle and also in consideration of the evolution of the national legislation on the balance sheet and the introduction of IAS [International Accounting Standards] principles. Therefore, it is necessary a revision of certainty notion: once admitted that such certainty is reached out of valuations, the same certainty may be obtained after an internal valuation process too, regardless of external data that somehow confirm the earning. This assumption is demonstrated and confirmed by analyzing the rules concerning the works in progress under contract (art. 2426, n. 11, cod. civ.) and by the IAS principles as introduced in Italy.[Abstract appeared in the Journal]
BUSSOLETTI M (2013). PER UNA RILETTURA DEL PRINCIPIO DI REALIZZAZIONE DEI RICAVI - [REREADING THE PRINCIPLE OF REALIZED REVENUE]. GIURISPRUDENZA COMMERCIALE(6), 1095-1119.
| Titolo: | PER UNA RILETTURA DEL PRINCIPIO DI REALIZZAZIONE DEI RICAVI - [REREADING THE PRINCIPLE OF REALIZED REVENUE] |
| Autori: | |
| Data di pubblicazione: | 2013 |
| Rivista: | |
| Citazione: | BUSSOLETTI M (2013). PER UNA RILETTURA DEL PRINCIPIO DI REALIZZAZIONE DEI RICAVI - [REREADING THE PRINCIPLE OF REALIZED REVENUE]. GIURISPRUDENZA COMMERCIALE(6), 1095-1119. |
| Abstract: | The work aims at demonstrating that the traditional requisites required by the national legislation in order to consider a revenue realized (completion of the earnings process and sale-basis method), and then to proceed with the revenue recognition, are obsolete, in consideration of the emerging matching principle and also in consideration of the evolution of the national legislation on the balance sheet and the introduction of IAS [International Accounting Standards] principles. Therefore, it is necessary a revision of certainty notion: once admitted that such certainty is reached out of valuations, the same certainty may be obtained after an internal valuation process too, regardless of external data that somehow confirm the earning. This assumption is demonstrated and confirmed by analyzing the rules concerning the works in progress under contract (art. 2426, n. 11, cod. civ.) and by the IAS principles as introduced in Italy.[Abstract appeared in the Journal] |
| Handle: | http://hdl.handle.net/11590/139939 |
| Appare nelle tipologie: | 1.1 Articolo in rivista |
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