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.
2020
AREA13 - SCIENZE ECONOMICHE E STATISTICHE
Articolo su rivista non presente in alcun database (EconLit, MatScinet, Scopus, Web of Knowledge, Publish or perish)
Italiano
Articolo in rivista
Italiano
continuità aziendale
contabilità
Inglese
going concern
Settore SECS-P/07 - ECONOMIA AZIENDALE
2020
10
2020
5
14
10
Comitato scientifico
Articolo su rivista scientifica / specializzata
a stampa
info:eu-repo/semantics/article
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]
none
262
Mezzabotta, Claudia
1
art_per_29
03. Contributo in rivista::Articolo in rivista, Nota a sentenza
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/164328
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