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reddito realizzato al comprehensive income

REDDITO REALIZZATO AL COMPREHENSIVE INCOME Autore:
Editore: CEDAM
Anno di Pubblicazione: 2015
ISBN: 9788813352523
Disponibilità: Disponibile in 3 giorni
Prezzo: € 15,00

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REALIZZATO AL COMPREHENSIVE INCOME

In Sintesi:

La transizione dal reddito realizzato al reddito all inclusive, o
comprehensive, ha riguardato un arco temporale molto lungo ed è stata il
risultato di un processo politico particolarmente delicato. A partire
dagli anni 90’, la accresciuta complessità delle transazioni da
rappresentare in contabilità e l’accresciuto livello di sofisticazione
degli utilizzatori del bilancio, hanno reso non più derogabile
l’inserimento dei valori di mercato in bilancio e, contestualmente, la
problematica della loro allocazione nei prospetti contabili. L’obiettivo
del presente lavoro è quello di formulare alcune considerazioni
critiche in merito alle scelte degli standard setter. In particolare, ci
si propone di discutere l’efficacia informativa e la correttezza
teorica del comprehensive income convenzionale, alla luce dei modelli
teorici di reddito all inclusive sviluppati dalla dottrina e dagli
organismi contabili internazionali. I risultati ai quali perviene
l’indagine suggeriscono che le risposte finora fornite congiuntamente
dal FASB e dallo IASB risultano scarsamente efficaci a soddisfare le
esigenze informative degli utilizzatori del bilancio.
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