The aim of this job is to re-establish the balance position. In this document there are many directions according to law. The directives of European Community, the IAS/IFRS, the standards for small and medium entities (SME), the civil law and fiscal law; all this with many difficulties to co-ordinate. The proposal is to adopt a more clarity and new fiscal systems in the companies. urthermore, it's necessary to notice that from balance year-end it's impossible to go on to pretend consistent information for satisfying the demands of all stakeholders.
Il bilancio delle piccole e medie imprese fra novità normative e principi contabili internazionali ad hoc / Bianchi, Maria Teresa. - In: RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE. - ISSN 1593-9154. - STAMPA. - 1:(2008), pp. 33-39.
Il bilancio delle piccole e medie imprese fra novità normative e principi contabili internazionali ad hoc
BIANCHI, Maria Teresa
2008
Abstract
The aim of this job is to re-establish the balance position. In this document there are many directions according to law. The directives of European Community, the IAS/IFRS, the standards for small and medium entities (SME), the civil law and fiscal law; all this with many difficulties to co-ordinate. The proposal is to adopt a more clarity and new fiscal systems in the companies. urthermore, it's necessary to notice that from balance year-end it's impossible to go on to pretend consistent information for satisfying the demands of all stakeholders.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
