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IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia

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  • Alberto Incollingo
  • Ferdinando Di Carlo
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    Abstract

    A partire dai bilanci dell’esercizio 2009, l’applicazione dello IAS 1 revised richiede al conto economico l’evidenza del total comprehensive income, una misura di performance che si ottiene sommando alla tradizionale figura del profit or loss quei valori non realizzati (segnatamente, variazioni di fair value) che, in precedenza, erano iscritti direttamente a patrimonio netto e quindi non partecipavano alla formazione del reddito di periodo. Con questa ricerca gli autori si pongono l’obiettivo di misurare l’impatto che l’adozione del prospetto di conto economico complessivo ha comportato sulla rappresentazione della performance periodica d’impresa, in Italia e Francia, osservando l’entità e la volatilità del nuovo risultato economico, nonché la sua composizione.

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    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2012/2 (2012)
    Issue (Month): 2 ()
    Pages: 11-41

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    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2012-002002

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    Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=163

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    Related research

    Keywords: IAS 1; performance; comprehensive income; presentazione del bilancio; conto economico complessivo; volatilità. Articolo ricevuto: giugno 2011; accettato: dicembre 2011 IAS 1 revised and new firm performance representation: empirical evidences from Italy and France;

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