Riflessioni sulle proposte dello IASB circa la presentazione nel conto economico dei risultati economici delle partecipazioni in collegate e joint venture

Abstract

The IASB proposes to improve general presentation and disclosures principles. To meet this objective, and with regard to the improvements of information about the performance of an entity, the IASB proposes to include in the income statement a number of subtotals such as the operating result, and the results of financing and investing activities. To bridge the operating result with the ones arising from the other activities, an entity needs to consider income and expenses arising from joint venturesand associates that are integral or not to the main business activities of an entity. While analyzing the IASB proposals and considering the draft positions held by EFRAG, a number of suggestions on how to operationalize these new principles are discussed.

References

  • EFRAG Foundation, Draft comment letter on Primary Financial Statements, in www.efrag.org, 2020.
  • IFRS Foundation, Exposure Draft General Presentation and Disclosures (Primary Financial Statements), in www.ifrs.org, 2020.
  • IFRS Foundation, IAS 7 – Statement of Cash Flows, in www.ifrs.org.
  • VILLA S., ACUNZO G., SCETRI S., ABATE E. (2020), Sulle proposte di modifica dello IASB agli schemi di bilancio – il progetto Primary Financial Statements, in Rivista Italiana di Ragioneria ed Economia Aziendale, 2020, fasc. n. 1 (in corso di pubblicazione).
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Autori

👤  Giorgio Acunzo
👤  Ettore Abate
👤  Simone Scettri
👤  Luca Cencioni