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Purpose - The main aim of the article is to analyze the IC reporting practices of an Italian non-profit organization … measurement and reporting model. It has a well-established IC reporting procedure, but a comprehensive view of IC and of the …
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This book comprehensively examines accounting conservatism and its relationship with the stock market. Through a … academics, practitioners, and researchers seeking to understand the complexities of financial reporting practices in diverse …
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The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After … a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting …
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