Reddito complessivo, teoria dell'entità o concetto di entità? teoria delle entità o concetto di entità? un compromesso diplomatico nella stesura del rendicontazione finanziaria

Marco Angelo Marinoni; Andrea Cilloni

doi:10.26784/issn.1886-1881.v13i25.261

Authors

Marco Angelo Marinoni Università Cattolica del Sacro Cuore, DISES, Piacenza https://orcid.org/0000-0001-9979-3001
Andrea Cilloni Università degli Studi di Parma https://orcid.org/0000-0001-5987-8684

DOI:

https://doi.org/10.26784/issn.1886-1881.v13i25.261

Keywords:

Accounting theories history, Fair-value, Realisation, Entity theory

Abstract

The globalizations of markets and increased international cooperation in the harmonized accounting systems have highlighted the difficulties inherent in the development of generally accepted accounting principles. The Financial Accounting Standards Board, FASB, and the International Accounting Standards Board, IASB, are therefore working - through shared projects – in conducting a “Conceptual Framework Project”, which will lead to increased knowledge and understanding of the principles of international accounting convergence.
The process of international harmonization has defined the concept of “Comprehensive Income”, i.e. a new structure of the Income Statement, in which they reside clearly even charges and unrealized gains (as final assets adjustments, monetary exchange variations and so on). The Balance Sheet and the Financial Statements in general, continue to maintain an approach prone to theory of property valuation, given the shareholder, as the main carrier of social interest.

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