Reddito complessivo, teoria dell'entità o concetto di entità? teoria delle entità o concetto di entità?
un compromesso diplomatico nella stesura del rendicontazione finanziaria
DOI:
https://doi.org/10.26784/issn.1886-1881.v13i25.261Parole chiave:
Storia delle teorie contabili, Fair-value, Realizzazione, Teoria delle entitàAbstract
La globalizzazione dei mercati e la crescente cooperazione internazionale in materia di sistemi contabili armonizzati hanno evidenziato le difficoltà insite nello sviluppo di principi contabili comunemente accettati. Il FASB e lo IASB stanno lavorando - attraverso progetti condivisi - alla realizzazione di un "Conceptual Framework Project" che porterà a un aumento della conoscenza e della comprensione dei principi della convergenza contabile internazionale.
Il processo di armonizzazione internazionale ha definito il concetto di "comprehensive income", ovvero una nuova struttura del conto economico, in cui anche gli oneri e le plusvalenze non realizzate risiedono chiaramente.
Lo stato patrimoniale e il bilancio in generale continuano a mantenere un approccio valutativo incline alla teoria della proprietà, che tiene conto dell'azionista, in quanto principale portatore di interessi aziendali.
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