This paper seeks to reveal Fabio Besta (1845--1922) as an important accounting thinker. It attempts to underline his influence on accounting theory, and highlight his major impact on the development of accounting history knowledge. It is shown that Besta, through his accounting thought, founded...

Purpose: In the light of the risks involved in related party transactions, transparent disclosure is particularly important. The impact of related party transactions is relevant for all types of company, but there is greater complexity in business groups where they can be easier to hide....

Cover -- Occhiello -- Indice -- Prefazione -- Cap. 1 - L'AZIENDA E L'ECONOMIA AZIENDALE di Paolo Andrei -- Cap. 2 - ASSETTO ISTITUZIONALE, SOGGETTO ECONOMICO E STRUTTURE DI GOVERNO DELLE AZIENDE di Anna Maria Fellegara -- Cap. 3 - I GRUPPI E LE ALTRE AGGREGAZIONI AZIENDALI di Stefano Azzali --...

In current economic systems, the nonprofit and voluntary world plays an important role; several studies analyse the reason for the emergence and development of these organizations and suggest reasons related to the dissemination (in particular after the Great Depression of the Thirties) of...

This study aims at analysing whether, and to what extent, different translation methods can be effective in order to draw up consolidated financial statements suitable to give a clear picture of the overall management process characterizing the parent company and its subsidiaries as a single...

In this paper we present a preliminary analysis on the main changes due to the introduction of the International Accounting Financial Standards (IFRS) in the process of drafting consolidated financial statements, with respect to the currently adopted Italian Accounting Principles. The...