L’iscrizione del contratto di leasing finanziario con il metodo finanziario nel bilancio OIC
| العنوان: | L’iscrizione del contratto di leasing finanziario con il metodo finanziario nel bilancio OIC |
|---|---|
| المؤلفون: | Sottoriva C. |
| المساهمون: | Sottoriva, Claudio |
| سنة النشر: | 2018 |
| المجموعة: | Università Cattolica del Sacro Cuore: PubliCatt |
| مصطلحات موضوعية: | Bilancio OIC, Contratto di leasing, Substance over form principle, Settore SECS-P/07 - ECONOMIA AZIENDALE |
| الوصف: | L’Autore analizza l’ipotesi della modificazione dei criteri di rappresentazione in bilancio dei contratti di leasing finanziario, passando dal metodo patrimoniale a quello finanziario previsto dai principi contabili internazionali. |
| نوع الوثيقة: | other/unknown material |
| اللغة: | Italian |
| Relation: | firstpage:1; lastpage:9; numberofpages:9; http://hdl.handle.net/10807/155746 |
| الاتاحة: | http://hdl.handle.net/10807/155746 |
| رقم الانضمام: | edsbas.CA701032 |
| قاعدة البيانات: | BASE |
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