Principi Contabili Applicazione 2 1 Marzo 2011 Impairment E Avviamento Per Il Settore Bancario
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Principi Contabili Applicazione 2 1 Marzo 2011 Impairment E Avviamento Per Il Settore Bancario
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Author :
language : it
Publisher: Giuffrè Editore
Release Date : 2011
Principi Contabili Applicazione 2 1 Marzo 2011 Impairment E Avviamento Per Il Settore Bancario written by and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
Passare Agli Ias Ifrs Guida Alla Transizione Dal Civilistico Ai Principi Contabili Internazionali Ed Alla Gestione Del Reporting Package
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Author : Paola Zambon
language : it
Publisher: Maggioli Editore
Release Date : 2011
Passare Agli Ias Ifrs Guida Alla Transizione Dal Civilistico Ai Principi Contabili Internazionali Ed Alla Gestione Del Reporting Package written by Paola Zambon and has been published by Maggioli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
La Tassazione Delle Banche 2021
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Author : Fabrizio Acerbis
language : it
Publisher: Gruppo 24 Ore
Release Date : 2021-05-10T00:00:00+02:00
La Tassazione Delle Banche 2021 written by Fabrizio Acerbis and has been published by Gruppo 24 Ore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-10T00:00:00+02:00 with Business & Economics categories.
Il volume analizza, con taglio pratico e avvalendosi dell'esperienza maturata dagli Autori che operano nel contesto di primari operatori di mercato, la fiscalità diretta delle banche, soffermandosi in particolare su: - la fiscalità dei principi contabili internazionali nel sistema bancario; - regime fiscale dei crediti, dei titoli e dei derivati; - aspetti fiscali e contabili del Tfr; - leasing finanziario, operativo e le altre fattispecie particolari; - IRAP nel settore bancario; - tassazione delle banche di credito cooperativo; - problematiche relative al trasferimento di sportelli bancari e all'affrancamento degli intangibili; - la trasformazione delle DTA (Deferred Tax Assets) e il beneficio ACE per le banche; - determinazione degli utili delle stabili organizzazioni italiane di banche estere; - transfer pricing nel settore bancario e il progetto BEPS (Base Erosion and Profit Shifting); - Tax Control Framework e l'istituto dell'adempimento collaborativo nel settore bancario; - i disallineamenti ibridi nel settore bancario; - la tassazione delle fondazioni di origine bancaria e l'istituto
Bilancio Soluzioni 2012
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Author : Valerio Antonelli
language : it
Publisher: Gruppo 24 Ore
Release Date : 2012-02-27T00:00:00+01:00
Bilancio Soluzioni 2012 written by Valerio Antonelli and has been published by Gruppo 24 Ore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-27T00:00:00+01:00 with Business & Economics categories.
L'opera, aggiornata con la Legge di Stabilità 2012 e il decreto salva Italia, affronta in modo schematico tutti gli aspetti essenziali del bilancio di esercizio: * i principi di redazione del bilancio; * le principali scritture continuative e di assestamento relative alle poste di bilancio; * le valutazioni delle poste di bilancio, corredate di casi ed esempi; * i profili IRES e IRAP delle poste di bilancio; * il raccordo tra piano dei conti e schemi di bilancio; * i collegamenti tra stato patrimoniale e conto economico; * la predisposizione delle tabelle della nota integrativa e della relazione sulla gestione; * la redazione del bilancio in forma abbreviata. Il lettore troverà inoltre ampia evidenza delle novità civilistiche e fiscali che riguardano la redazione del bilancio. La nuova edizione 2012 è corredata di un CD-Rom contenente ampia documentazione di riferimento tratta dalla banca dati Soluzioni 24-Fisco: legislazione, giurisprudenza, prassi; utili fogli di calcolo e più di 15 modelli in formato word, personalizzabili e stampabili, per la corretta predisposizione degli atti.
Il Bilancio Del Capitale Intellettuale Gestione Valutazione E Misurazione
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Author : Marco Orlandi
language : it
Publisher: FrancoAngeli
Release Date : 2012
Il Bilancio Del Capitale Intellettuale Gestione Valutazione E Misurazione written by Marco Orlandi and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Prospective Financial Information
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-06-12
Prospective Financial Information written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-12 with Business & Economics categories.
This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
Visualising Intangibles Measuring And Reporting In The Knowledge Economy
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Author : Stefano Zambon
language : en
Publisher: Routledge
Release Date : 2016-02-11
Visualising Intangibles Measuring And Reporting In The Knowledge Economy written by Stefano Zambon and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-11 with Business & Economics categories.
Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.
Accounting And Valuation Guide
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2016-11-07
Accounting And Valuation Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-07 with Business & Economics categories.
This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test. This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on goodwill.
Fair Value Measurement Basis For Conclusions
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2009
Fair Value Measurement Basis For Conclusions written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Disclosure of information categories.
Valuation Approaches And Metrics
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Author : Aswath Damodaran
language : en
Publisher: Now Publishers Inc
Release Date : 2005
Valuation Approaches And Metrics written by Aswath Damodaran and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Valuation lies at the heart of much of what we do in finance, whether it is the study of market efficiency and questions about corporate governance or the comparison of different investment decision rules in capital budgeting. In this paper, we consider the theory and evidence on valuation approaches. We begin by surveying the literature on discounted cash flow valuation models, ranging from the first mentions of the dividend discount model to value stocks to the use of excess return models in more recent years. In the second part of the paper, we examine relative valuation models and, in particular, the use of multiples and comparables in valuation and evaluate whether relative valuation models yield more or less precise estimates of value than discounted cash flow models. In the final part of the paper, we set the stage for further research in valuation by noting the estimation challenges we face as companies globalize and become exposed to risk in multiple countries.