Evolution of the substance over form principle in the Italian GAAP from a comparative and international perspective
Francesco De Luca and Daniela Di Berardino
| Year of publication: |
2017
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|---|---|
| Authors: | De Luca, Francesco ; Di Berardino, Daniela |
| Published in: |
International journal of critical accounting : IJCA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-9848, ZDB-ID 2524381-0. - Vol. 9.2017, 4, p. 312-328
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| Subject: | substance over form | Italian GAAP | Italian accounting regulation reforms | IAS/IFRS framework | UK GAAP | US GAAP | critical accounting | Bilanzierungsgrundsätze | Accounting standards | Italien | Italy | IFRS | Rechnungswesen | Accounting | Vergleich | Comparison |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011856521