From “capital accounting system” to Ias/Ifrs through a National and International literature analysis

Vignini, Stefania ; Semprini, Lauretta ; Aprile, Roberto (2012) From “capital accounting system” to Ias/Ifrs through a National and International literature analysis. p. 25. DOI 10.6092/unibo/amsacta/3462. In: Note e ricerche
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Abstract

The purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards. This work, starting from the theorization of Besta (the most important author modelling the “classic capital accounting system” at the beginning of ‘900) and following with De Dominicis (the author of the “variante corrente” of the capital accounting system), analyses the theorizations arising from the International literature, reaching to point out some specific characteristics of the capital accounting system that specifically affect International Accounting Standards Ias/Ifrs.

Abstract
Document type
Monograph (Essay)
Creators
CreatorsAffiliationORCID
Vignini, Stefania
Semprini, Lauretta
Aprile, Roberto
Keywords
capital accounting system, IAS/IFRS
Subjects
DOI
Deposit date
24 Sep 2012 08:55
Last modified
08 Oct 2012 12:45
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