Riflessioni Sulle Novit Introdotte Dalla Direttiva 2013 34 Ue In Materia Di Bilancio Di Esercizio
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Riflessioni Sulle Novit Introdotte Dalla Direttiva 2013 34 Ue In Materia Di Bilancio Di Esercizio
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Author : D`Agostinis Bianca
language : it
Publisher: Cacucci Editore S.a.s.
Release Date : 2013
Riflessioni Sulle Novit Introdotte Dalla Direttiva 2013 34 Ue In Materia Di Bilancio Di Esercizio written by D`Agostinis Bianca and has been published by Cacucci Editore S.a.s. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Business & Economics categories.
Nel giugno 2013 il Parlamento Europeo e il Consiglio dell’Unione Europea hanno emanato la Direttiva 2013/34/UE in materia di bilanci di esercizio e consolidato, con la finalità di garantire maggiore valenza all’informativa contabile e, allo stesso tempo, semplificare le procedure amministrative delle piccole imprese. La Direttiva rappresenta da un lato la continuità del modello di bilancio comunitario, confermando postulati e principi del nostro dettato normativo, dall’altro un forte tentativo di omologazione ai principi contabili internazionali. Tale ultimo aspetto è ravvisabile nelle definizioni che la Direttiva fornisce e che in alcuni casi rinviano agli IAS/IFRS, negli schemi di bilancio, che seppure configurati lasciano spazio a schemi “liberi”, ma soprattutto nell’introduzione di un metodo di valutazione alternativo al criterio del costo storico: il “metodo della rideterminazione del valore”. Esso, per quanto non declinato dalla Direttiva in termini di criterio, compito affidato ai legislatori nazionali, non potrà che essere espressione di valori correnti, allontanandosi così dalla nostra tradizione contabile, improntata al principio di prudenza, e avvicinandosi alla logica del fair value. Aspetto che non può che destare perplessità, legate alla constatazione del contesto economico-aziendale in cui i principi contabili internazionali traggono origine e delle finalità a cui tende il modello di bilancio internazionale, non coincidenti con quelle proprie della comunicazione contabile delle imprese di piccole dimensioni, che caratterizzano il tessuto economico europeo. Invero, grande rilevanza è assegnata dalla Direttiva all’informativa delle imprese medio-piccole, classificate con criteri quantitativi, dimostrando una particolare attenzione verso il ruolo di rendicontazione e comunicazione svolto dal bilancio, che può tramutarsi da mero atto amministrativo-gestionale a strumento di vantaggio competitivo.
Ifrs For Smes E Bilancio Di Esercizio Delle Piccole E Medie Imprese
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Author : AA. VV.
language : it
Publisher: FrancoAngeli
Release Date : 2017-01-10T00:00:00+01:00
Ifrs For Smes E Bilancio Di Esercizio Delle Piccole E Medie Imprese written by AA. VV. and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-10T00:00:00+01:00 with Business & Economics categories.
318.4
The Battles Of Lexington And Concord
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Author : Isaac Kerry
language : en
Publisher: Capstone
Release Date : 2022-08
The Battles Of Lexington And Concord written by Isaac Kerry and has been published by Capstone this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08 with Juvenile Nonfiction categories.
For years, the relationship between Great Britain and the American colonists had been wearing thin. Colonists felt they were being treated unfairly. The British thought they were putting down a rebellion. On April 19, 1775, the two sides clashed at Lexington and Concord. The American Revolution was about to begin. Now readers can step back in time to learn about what led up to the battles, how the historic events unfolded, and the ways in which one shot changed America forever.
The Single Currency And European Citizenship
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Author : Giovanni Moro
language : en
Publisher: A&C Black
Release Date : 2013-02-28
The Single Currency And European Citizenship written by Giovanni Moro and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-28 with Political Science categories.
Established in 2002, the Euro is now the currency of 17 countries used by over 335 million people daily. Although the single currency is much discussed in terms of macroeconomics and global finances, policymakers rarely address its impact on European citizenship in social, cultural, political, and everyday life economics terms. This hidden side of the single currency is the focus of the essays, which use various approaches, from economic history and political sociology to citizenship and legitimacy, to reveal the connections between the Euro and European citizenship. This timely contribution by renowned experts provides a greater understanding of the Euro at a time when it is not clear whether it should be celebrated or commemorated, and looks into aspects of the single currency that are the base of the social trust that supports it and that is at stake in the present crisis. It will be an essential tool to anyone studying the political, social, and economic development of the E.U.
Time To Set Banking Regulation Right
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Author : Jacopo Carmassi
language : en
Publisher:
Release Date : 2012
Time To Set Banking Regulation Right written by Jacopo Carmassi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Excessive leverage and risk taking by large international banks were the main causes of the 2008-09 financial crisis and the ensuing sharp drop in economic activity and employment. World leaders and central bankers promised that it would not happen again and, to this end, undertook to overhaul banking regulation, first and foremost by rectifying Basel prudential rules. This study argues that the new Basel III Accord and the ensuing EU Capital Requirements Directive IV fail to correct the two main shortcomings of international prudential rules: reliance on banks' risk management models for the calculation of capital requirements and the lack of accountability by supervisors. Accordingly, the authors propose the calculation of capital requirements without risk adjustment and creation of a system of mandated action by supervisors modeled on the U.S. framework of Prompt Corrective Action. They also recommend that banks should be required to issue large amounts of debentures that are convertible into equity in order to strengthen market discipline on management and shareholders.
Building Smart Nonprofits
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Author : David J. O'Brien
language : en
Publisher: Rowman & Littlefield
Release Date : 2020-08-15
Building Smart Nonprofits written by David J. O'Brien and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-15 with Business & Economics categories.
Best practices for nonprofits for long-term success in a rapidly changing world. Building Smart Nonprofits: A Roadmap for Mission Success is a handbook of best practices nonprofits can use to improve sustainability - a book of knowledge and know-how distilled from interviews with over 60 industry leaders who are in the nonprofit trenches every day—as executives, leaders, board members, funders, publishers, and service providers. David J. O’Brien and Matthew D. Craig provide real-life examples of nonprofits deploying best practices and emerging industry trends – such as the rise of socially conscious investing – to position their organizations for the long term. Topics include, among others, funding models, impact investing, compensation, strategic restructuring, leadership, full-cost grantmaking, program evaluation, storytelling, and financing. Readers learn how to best position their non-profit organization for a sustainable and long-term future.
Litigating Fiduciary Duty Claims
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Author : Jason R. Domark
language : en
Publisher:
Release Date : 2022
Litigating Fiduciary Duty Claims written by Jason R. Domark and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with Business enterprises categories.
"This book is a practical guide for lawyers who are either beginning a fiduciary litigation practice or who are handling a fiduciary duty case in an unfamiliar area"--
Tax Law Design And Drafting Volume 1
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1996-08-23
Tax Law Design And Drafting Volume 1 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-08-23 with Business & Economics categories.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Comparative Legal Systems
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Author : Vincenzo Zeno-Zencovich
language : it
Publisher: Roma TrE-Press
Release Date : 2019-03-01
Comparative Legal Systems written by Vincenzo Zeno-Zencovich and has been published by Roma TrE-Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-01 with Law categories.
La nuova edizione di questa Introduzione ai Sistemi giuridici comparati è stata aggiornata ed arricchita con una serie di illustrazioni seguendo il movimento del “Legal design”. Nel volume i sistemi giuridici sono visti come un insieme in cui ogni parte di essi è in relazione con le altre ed in un contesto globale con il quale sono in osmosi. Il volume è suddiviso in otto capitoli dedicati a: 1. Sistemi democratici. 2. Valori. 3. Il governo. 4. La dimensione economica. 5. Il ‘Welfare state’. 6. La repressione dei reati. 7. Giudici e giurisdizione. 8. Modelli per un mondo globalizzato.
Infringement Proceedings In Eu Law
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Author : Luca Prete
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Infringement Proceedings In Eu Law written by Luca Prete and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
Infringement proceedings constitute a signi¬ficant proportion of proceedings before the Court of Justice of the European Union and play a key role in the development of EU law. Their immediate purpose is to obtain a declaration that a Member State has, by its conduct, failed to ful¬l an obligation under the EU Treaties. The aim is to bring that conduct and its effects to an end and, ultimately, to eliminate infringements across the Union. This book – the ¬first comprehensive and detailed full-length work in English on infringement proceedings under Articles 258-260 TFEU – provides not only an in-depth discussion on the role and function of infringement proceedings within the EU legal order, but also a critical assessment of the procedures as they currently stand, complete with proposals for future changes. Recognizing that Member States’ compliance with EU law is an integral part of the task of ensuring the rule of law throughout the Union, the author thoroughly explains the functioning of infringement proceedings, their requirements and related policies, including issues such as: – the Commission’s discretion to bring a case before the Court; – the author of the infringement, including national courts or private entities; – Member States’ procedural and substantive defences; – the different procedures under Articles 258, 259 and 260(2) and (3) TFEU; – rights of private parties; – interim measures; – ¬financial sanctions; – Member States’ liability; and – the roles played by the European Parliament and the Ombudsman. Particular attention is devoted to rules that have not yet been fully interpreted, or where the current interpretation or application of the rules seems problematic. The book tackles, in particular, whether infringement proceedings, as they stand, constitute an appropriate means of ensuring observance by Member States’ authorities of the EU acquis, and, if not, what reforms should be implemented in order to achieve this in the future. Such a detailed and in-depth examination of this fundamental procedure of EU law will be of great and long-lasting interest to EU and Member State administrators, legal practitioners and academics. Luca Prete is currently a référendaire (Legal Secretary) for Advocate General Wahl at the Court of Justice of the European Union, on secondment from the Legal Service of the European Commission. He is also a member of the Centre for European Law of the Free University of Brussels (VUB). He has published several articles in the fi¬eld of EU law and is a regular speaker at EU law seminars and conferences.
