La struttura del Comprehensive Income Statement : le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation
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- Marisa Agostini, 2014. "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers 16, Department of Management, Università Ca' Foscari Venezia.
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KeywordsReddito onnicomprensivo; conto economico; misure di prestazione; costo storico; fair value;
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