The chapter is focused on objectives and assumptions underlying general purpose financial reporting, analyzing requirements and implications of financial information qualitative characteristics on accounting data production. Moving from the description of the true and fair view, it therefore illustrates the accounting principles stated by the Italian Civil Code for the preparation and presentation of financial statements.
D'Este, C., General purpose annual reports objective and financial reporting assumptions and principles, Lessons of Business Administration and Accounting, Giappichelli Editore, Torino, Italy 2022: 179-197 [https://hdl.handle.net/10807/217804]
General purpose annual reports objective and financial reporting assumptions and principles
D'Este, Carlotta
2022
Abstract
The chapter is focused on objectives and assumptions underlying general purpose financial reporting, analyzing requirements and implications of financial information qualitative characteristics on accounting data production. Moving from the description of the true and fair view, it therefore illustrates the accounting principles stated by the Italian Civil Code for the preparation and presentation of financial statements.
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