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Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata

Author

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  • Luca Fornaciari

Abstract

Il lavoro approfondisce la funzione informativa del prospetto di raccordo tra i valori di sintesi d?esercizio e quelli di gruppo nell?ambito della comunicazione economico- finanziaria consolidata. Attraverso un?analisi empirica compiuta sui prospetti redatti da un campione di cento societ? quotate alla Borsa Valori di Milano, sono offerte alcune considerazioni sulla capacit? degli schemi presentati di soddisfare le finalit? informative per le quali vengono redatti. Obiettivo del contributo ? aumentare la chiarezza, la trasparenza e la comparabilit? dei prospetti redatti, al fine di una migliore tutela del risparmio. In particolare, tale finalit? ? perseguita attraverso la presentazione di due possibili schemi che dovrebbero consentire di superare le carenze emerse dall?indagine.

Suggested Citation

  • Luca Fornaciari, 2011. "Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2011(4), pages 81-106.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-004004
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    Cited by:

    1. Cristian Carini & Laura Rocca & Claudio Teodori & Monica Veneziani, 2017. "The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 5-29.

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