التفاصيل البيبلوغرافية
| العنوان: |
Bilancio, principi IAS/IFRS e limiti alla distribuzione dell’attivo |
| المؤلفون: |
Marco Maugeri |
| المساهمون: |
Maugeri, Marco |
| سنة النشر: |
2023 |
| الوصف: |
Mentre il bilancio civilistico assolve una funzione sia informativa sia organizza-tiva, si tende a escludere in dottrina che il bilancio redatto secondo gli IAS/IFRS possa fungere da base per misurare la quantità di risorse distribuibili ai soci. Il la-voro si propone di rimeditare questa diffusa opinione sottolineando come la fun-zione “segnaletica” dei principi contabili internazionali influenzi le scelte degli emittenti in materia di distribuzioni ai soci ; While financial statements, when drafted according to domestic accounting principles, serve both an informational and an organizational function, the main tendency in the scholarship is to maintain that financial statements prepared in accordance with IAS/IFRS cannot serve as a basis for measuring the amount of profit distributable to shareholders. This paper aims to reconsider this widespread opinion by emphasizing how the “signaling” function of IAS/IFRS influences issu-ers’ choices regarding distributions to shareholders. |
| نوع الوثيقة: |
article in journal/newspaper |
| اللغة: |
Italian |
| Relation: |
issue:5; firstpage:787; lastpage:798; numberofpages:12; journal:IL NUOVO DIRITTO DELLE SOCIETÀ; https://hdl.handle.net/11590/500323 |
| الاتاحة: |
https://hdl.handle.net/11590/500323 |
| رقم الانضمام: |
edsbas.1938EA4F |
| قاعدة البيانات: |
BASE |