LEADER 02138nam0 2200361   4500
001 000036229
005 20240110133629.0
010   $a978-88-921-0824-0
100   $a20240110d2020----km-y0itay50------ba
101 0 $aeng
102   $aIT
105   $ay-------001yy
106   $as
135   $adoug----uuuuu
200 1 $aAccounting restatement$brisorsa elettronica$ea European perspective$fElisabetta Mafrolla
210   $aTorino$cGiappichelli$d2020
215   $aXVI, 99 p.$c1 testo elettronico
225 2 $aStudi di ragioneria e di economia aziendale$v79
230   $aDati testuali (1 file)
300   $aModalità di accesso: World Wide Web
327 1 $aIndice del libro free access:$uhttp://digital.casalini.it/9788892195608
330   $aThis book is motivated by the long-lasting, although still recent, discussion on how to ensure that accounting numbers, while supporhd by auditors\2019 favourable opinions, are de?nitely reliable and eliminate any suspicion that accounting reports could be affected by opportunism, which is documented by the discovery ol frequent account- ing mistakes. The book analyses and discusses restatements from both the theoretical and the practical perspective, considering the complex environment in which they may occur and focusing particularly on accounting restatements that have affected Eumpeancorpwo?msforoveradecadesimethemndabryadop?onolthelnter national Financial Reporting Standards.
410  0$12001$aStudi di ragioneria e di economia aziendale$v79
500 10$aAccounting restatement: a European perspective$94150302
610 1 $aImprese$aBilancio$aLegislazione comunitaria
676   $a346.45066$v22$9Diritto delle società. Italia
700  1$aMafrolla,$bElisabetta$4070$0608706
801  0$aIT$bUNIPARTHENOPE$c20240109$gRICA$2UNIMARC
856 4 $uhttp://digital.casalini.it/9788892195608$zAccesso limitato alla rete di Ateneo Università di Napoli "Parthenope"$eData ultima consultazione: 2024-01-09
912   $a000036229
951   $aE-BOOK$b49170$cNAVA1$d2024
996   $aAccounting restatement: a European perspective$94150302
997   $aUNIPARTHENOPE