Le immobilizzazioni immateriali nello Ias 38, nell’Oic 24 e nei controlli della Corte dei conti ex legge n. 259/1958
The expected result is the verification of the consistency or evidence of the criticalities between doctrine and accounting principles and also a verification and criticality in terms of representation of intangible assets in the information system of companies, which must adapt to markets that change as a result of innovations and of the pandemic. Furthermore, we want to represent the validity of the standards for the representation of intangible assets in order to control the correct use of public resources pursuant to Law no. 259/1958.
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