The economic situation in recent years, characterized by a deep economic and financial crisis has produced significant negative effects on the results of many companies threatening their survival. In this context it is interesting to analyze how the directors have described, in the financial statements, the uncertainties to which the Company is exposed and how the auditors assessed the extent of these uncertainties in their judgments issued on the financial statements.
LA VALUTAZIONE DEL PRESUPPOSTO DI CONTINUITÀ AZIENDALE NELLA REDAZIONE DEL BILANCIO DI ESERCIZIO E GIUDIZI EMESSI DAI REVISORI. IL CASO DI SOCIETÀ QUOTATE INSERITE NELLA BLACK LIST DI CONSOB
NASINI, Andrea
2013
Abstract
The economic situation in recent years, characterized by a deep economic and financial crisis has produced significant negative effects on the results of many companies threatening their survival. In this context it is interesting to analyze how the directors have described, in the financial statements, the uncertainties to which the Company is exposed and how the auditors assessed the extent of these uncertainties in their judgments issued on the financial statements.File in questo prodotto:
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