Italian accounting is frequently regarded as law-based, tax-driven and primarly oriented towards creditor protection, and as such conservatively biased. Morover, professional accounting standards have had only a residual role so far, and it is only recently that the accounting profession has started to assume a significant profile in socio-economic terms.
Accounting in Italy
ZAMBON, Stefano
2003
Abstract
Italian accounting is frequently regarded as law-based, tax-driven and primarly oriented towards creditor protection, and as such conservatively biased. Morover, professional accounting standards have had only a residual role so far, and it is only recently that the accounting profession has started to assume a significant profile in socio-economic terms.File in questo prodotto:
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