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Gli strumenti finanziari nella prospettiva internazionale (IFRS 9). Profili critici e quantitativi

Con una verifica empirica su un campione di banche quotate Europee
Technical details
ISBN 9788892141537
Pubblication year 2021
Pubblication month Dicembre
Edition I
Serie Collana di economia aziendale | Sezione Ricerche
Format Copertina Flessibile
Pages 144

Digital

€ 16,99

Paper

€ 19,00

Paper + digital

€ 35,98

Abstract

Il presente scritto propone una disamina dei contenuti e dei limiti dello IAS 39, nonché le ragioni del passaggio che hanno condotto all’emanazione del nuovo standard contabile IFRS 9, da parte dell’International Accounting Standard Board. Fin dalla sua pubblicazione, infatti, lo IAS 39 è stat...

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