IDEAS home Printed from https://ideas.repec.org/a/fan/mesame/vhtml10.3280-mesa2023-128oa18589.html
   My bibliography  Save this article

La valutazione dell?accreditamento delle Case di Cura private

Author

Listed:
  • Corrado Cuccurullo
  • Gianpaolo Pennarola
  • Alessandra Belfiore

Abstract

L?articolo indaga l?accreditamento delle Case di Cura come bene immateriale, evidenziando, da un lato, l?importanza di una corretta rilevazione e valutazione in bilancio tenendo conto della scomposizione del valore in base ai suoi tre livelli e, dall?altro, la sua valutazione differenziale nelle operazioni straordinarie.L?articolo suggerisce l?income approach come metodo ottimale per determinare il fair value dell?accreditamento.Si sottolinea, inoltre, l?importanza crescente degli intangibili nel settore sanitario, sia per soggetti privati sia pubblici e si fornisce, infine, una panoramica sulle implicazioni della tematica per la pratica professionale, il management, le politiche settoriali e la ricerca, mettendo in luce le necessità e le opportunità emergenti.

Suggested Citation

  • Corrado Cuccurullo & Gianpaolo Pennarola & Alessandra Belfiore, 2023. "La valutazione dell?accreditamento delle Case di Cura private," MECOSAN, FrancoAngeli Editore, vol. 2023(128), pages 23-46.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2023-128oa18589
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76602&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:mesame:v:html10.3280/mesa2023-128oa18589. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=180 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.