This article focused on the significant innovations related to the extension of fair value accounting to financial instruments derivatives, into an accounting framework such as that existing in Italy, which calls for the historical cost and the prudence standards as guidelines in the recognition and measurement of transactions, including hedges. The IAS 39 involves complex application techniques that for manufacturing or commercial entities will have significant impact not only in accounting terms but also form an operational, organizational and data processing standpoint

L'introduzione dello IAS 39 nelle società industriali: alcune considerazioni in merito all'impatto del nuovo regime contabile per gli strumenti finanziari derivati

TRON A
2005-01-01

Abstract

This article focused on the significant innovations related to the extension of fair value accounting to financial instruments derivatives, into an accounting framework such as that existing in Italy, which calls for the historical cost and the prudence standards as guidelines in the recognition and measurement of transactions, including hedges. The IAS 39 involves complex application techniques that for manufacturing or commercial entities will have significant impact not only in accounting terms but also form an operational, organizational and data processing standpoint
2005
fair value
strumenti finanziari
IAS 39
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12606/10925
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