Introduction of the IAS/IFRS entails important changes for European companies, characterised by different accounting systems, including assessment and accounting of the impairment test which is one of the most fundamental issues. Our attention focuses on companies listed in the main European...

Recently, the socio-economic environment in which companies operate has changed considerably. Three events in particular have affected the management of listed companies: (i) the increasing importance of the intangible assets as basic elements of the competitive advantage in business; (ii) the...

Recently, the socio-economic environment in which companies operate has changed considerably. Three events in particular have affected the management of listed companies: (i) the increasing importance of the intangible assets as basic elements of the competitive advantage in business; (ii)...

Cover -- Quartino -- Indice -- ELENCO AUTORI -- ELENCO PRINCIPI -- Prefazione -- Capitolo I - THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING -- Capitolo II - IL FAIR VALUE -- Capitolo III - I PRINCIPI GENERALI RILEVANTI -- Capitolo IV - LA STRUTTURA E LA COMPOSIZIONE DEL BILANCIO -- Capitolo V...