The article deals with the disclosure requirements for investments in other entities according to IFRS 12 and comments on the materiality of such information in terms of decision-making of financial statements external users and financial analysts.
Mezzabotta, C., IFRS 12, "Disclosure of Interests in Other Entities" e significatività delle informazioni, <<RIVISTA DEI DOTTORI COMMERCIALISTI>>, 2014; (2): 255-267 [http://hdl.handle.net/10807/64906]
IFRS 12, "Disclosure of Interests in Other Entities" e significatività delle informazioni
Mezzabotta, Claudia
2014
Abstract
The article deals with the disclosure requirements for investments in other entities according to IFRS 12 and comments on the materiality of such information in terms of decision-making of financial statements external users and financial analysts.
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