This essay goes through a critical analysis of the rules set by the International Accounting Standard Board with the new International Accounting Principle - IFRS no.3, that has replaced the IAS no.22 concerning the entry of differences of consolidation in the consolidated annual accounts.
Celli, M. (2004). Il nuovo principio internazionale per l’iscrizione in bilancio delle differenze di consolidamento. AUDITING, 16, n. 51, 30-36.
Il nuovo principio internazionale per l’iscrizione in bilancio delle differenze di consolidamento
CELLI, MASSIMILIANO
2004-01-01
Abstract
This essay goes through a critical analysis of the rules set by the International Accounting Standard Board with the new International Accounting Principle - IFRS no.3, that has replaced the IAS no.22 concerning the entry of differences of consolidation in the consolidated annual accounts.File in questo prodotto:
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