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Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni

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  • Sergio Branciari

Abstract

Le piccole imprese, anche se presentano il bilancio in forma ordinaria, spesso non redigono il rendiconto finanziario, ritenendone complessa l?elaborazione. Il lavoro propone un modello di redazione del rendiconto finanziario per tali imprese, con l?intento di favorirne la diffusione e l?uso. Il modello in questione, rivolto in primo luogo ai soggetti esterni, viene poi testato partendo dalle informazioni tratte dal bilancio pubblico di una piccola impresa.

Suggested Citation

  • Sergio Branciari, 2011. "Il rendiconto finanziario e le piccole imprese: un modello operativo per i soggetti esterni," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2011(3), pages 107-124.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-003005
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