We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Quale format per il nuovo Conto Economico ex IAS 1 revised 2007? Prime evidenze empiriche sulla rappresentazione del Comprehensive Income.
- Authors
De Cristofaro, Tiziana; Falzago, Barbara
- Abstract
The aim of the research was to define which format has been adopted by companies listed on the Italian Stock Exchange for the new Income Statement to be prepared according to the IAS 1 revised 2007. The survey, which was started during the period of approval of yearly financial statements, examined in particular the Financial Statements 2009 and Financial Statement Drafts published online by service companies included in FTSE indexes. The analysis has shown that the companies have a clear tendency to divide the income section of the financial statement into two statements rather than creating a single one. A further study on possible associations between the choice of format made by the tertiary sector and certain Other Comprehensive Income characteristics has shown that there is a weak link between these two elements, suggesting that the reason behind the trend of income formats, adopted by listed Italian companies in their Financial Statements, lies also elsewhere.
- Publication
Economia Aziendale Online, 2012, Vol 3, Issue 1, p21
- ISSN
2038-5498
- Publication type
Article
- DOI
10.4485/ea2038-5498.003.0003