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Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy
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Periodical
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy
Article
- Title:
- Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: The application of IAS/IFRS standards, implying the substantial downgrading of the realisation principle, makes financial reporting inconsistent with the determination of distributable profits. This article summarises the Italian approach to this problem. Generally speaking, the introduction of a harmonised European regulation on this matter seems desirable, since different rules in EU Member States are likely to create disparities regarding the level of creditor protection.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- IAS/IFRS financial statements ; unrealised profits ; Italian distributable profits regulation ; optimal capital structures ; D53 ; G0
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Financial Reporting and the Determination of Distributable Profits: A Broken Link. The Case of Italy
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: The application of IAS/IFRS standards, implying the substantial downgrading of the realisation principle, makes financial reporting inconsistent with the determination of distributable profits. This article summarises the Italian approach to this problem. Generally speaking, the introduction of a harmonised European regulation on this matter seems desirable, since different rules in EU Member States are likely to create disparities regarding the level of creditor protection.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- IAS/IFRS financial statements ; unrealised profits ; Italian distributable profits regulation ; optimal capital structures ; D53 ; G0
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
