Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale-Reference-Cited by-同舟云学术

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Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale

Published:2019-06-01 Issue:3 Volume:16 Page:340-359
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Alexander David¹,Fiondella Clelia²,Maffei Marco³,Spanò Rosanna³^ORCID

Affiliation:

1. University of Birmingham, Birmingham, United Kingdom of Great Britain and Northern Ireland

2. Dipartimento di Economia, Università della Campania Luigi Vanvitelli, Capua, Italy

3. Dipartimento di Economia Management e Istituzioni, Universita degli Studi di Napoli Federico II, Napoli, Italy

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2019.1624923

Reference57 articles.

1. The History and Tradition of Accounting in Italy

2. On economic reality, representational faithfulness and the ‘true and fair override’

3. The development of cost accounting in Italy, c.1800 to c.1940

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1. ‘Going concern’ assumption and ‘liquidation’ assumption. The contribution of economia aziendale in historical perspective;De Computis, Revista Española de Historia de la Contabilidad.;2023-03-01

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