The book presents a financial approach to accounting records aimed to redacting the annual financial statement. After defining the type of values generated by business operating and financing events, the book goes over the fundamental concepts (and limitations) of accounting, providing a complete overview of what accounting information and financial statement tell about a firm.
Clerici, E., Rilevazioni per il bilancio di esercizio, EDUCatt, MILANO -- ITA 2018:2018 115 [http://hdl.handle.net/10807/149581]
Rilevazioni per il bilancio di esercizio
Clerici, ElisabettaWriting – Original Draft Preparation
2018
Abstract
The book presents a financial approach to accounting records aimed to redacting the annual financial statement. After defining the type of values generated by business operating and financing events, the book goes over the fundamental concepts (and limitations) of accounting, providing a complete overview of what accounting information and financial statement tell about a firm.
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