The article deals with recent changes in laws and regulations in Italy as far as the analysis of the compliance to the going concern basic principle of financial accounting of 2019 and 2020 financial statements is concerned and with the possible distortions to the true and fair view of the economic and financial stance of limited liability companies normally provided by their annual accounts.
Mezzabotta, C., Covid-19 e continuità aziendale: effetti sul bilancio dopo il lockdown, <<BILANCIO E REVISIONE>>, 2020; 2020 (10): 5-14 [https://hdl.handle.net/10807/164328]
Covid-19 e continuità aziendale: effetti sul bilancio dopo il lockdown
Mezzabotta, Claudia
Writing – Original Draft Preparation
2020
Abstract
The article deals with recent changes in laws and regulations in Italy as far as the analysis of the compliance to the going concern basic principle of financial accounting of 2019 and 2020 financial statements is concerned and with the possible distortions to the true and fair view of the economic and financial stance of limited liability companies normally provided by their annual accounts.File in questo prodotto:
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