Catalogo dei prodotti della ricerca
IRIS è la soluzione IT che facilita la raccolta e la gestione dei dati relativi alle attività e ai prodotti della ricerca. Fornisce a ricercatori, amministratori e valutatori gli strumenti per monitorare i risultati della ricerca, aumentarne la visibilità e allocare in modo efficace le risorse disponibili.
EnglishIn this paper, we focus on the disclosure of pension liabilities for entities referred to in Italian Legislative Decree 30 June 1994 no. 509 (also called “old funds” for professionals), which is crucial for a suitable communication. After illustrating the limits of current statutory financial statements‟ in relation to the information they provide on pension benefit obligations, we propose three potential solutions to bridge the gap. Each of these proposals helps ensure the completeness and clarity of financial reporting and improves upon the informational capacity and quality of disclosure. In our opinion, one of these approaches, in particular, would be preferred because of its ease of adoption. Indeed, the disclosure in the explanatory notes allows for the quantification of pension benefit obligations, and hence a more proper evaluation of entities in the medium/long- term, with no impact on annual economic-financial results as reported in the balance sheet and the income statement.
A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals / Morrone, Carla; Bianchi, Maria Teresa; Attias, Anna. - In: INTERNATIONAL BUSINESS RESEARCH. - ISSN 1913-9004. - 8:13(2020), pp. 117-123.
| Titolo: | A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals | |
| Autori: | ||
| Data di pubblicazione: | 2020 | |
| Rivista: | ||
| Citazione: | A New Approach for Proper Reporting of Pension Benefit Obligations in the Financial Statements of “Old Funds” for Professionals / Morrone, Carla; Bianchi, Maria Teresa; Attias, Anna. - In: INTERNATIONAL BUSINESS RESEARCH. - ISSN 1913-9004. - 8:13(2020), pp. 117-123. | |
| Handle: | http://hdl.handle.net/11573/1462367 | |
| Appartiene alla tipologia: | 01a Articolo in rivista |
File allegati a questo prodotto
| File | Note | Tipologia | Licenza | |
|---|---|---|---|---|
| Attias_New-approach_2020.pdf | Versione editoriale (versione pubblicata con il layout dell'editore) |  | Open Access Visualizza/Apri |
Copyright © 2022