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).
Chiudi [X]
Acquista l'articolo
Inserisci i tuoi dati affinché un funzionario di Giuffrè possa contattarti per perfezionare i termini dell’acquisto