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Principio contabile internazionale n. 32: la situazione nel diritto italiano

Author

Listed:
  • Luigi Filippo Paolucci

    (Universidad de Bolonia.)

Abstract

En el presente trabajo se abordan, en el marco de la reciente reforma comunitaria, los aspectos que la Comisión Europea introduce con la NIC 32 mediante el Reglamento de 29 de diciembre de 2004, (CE) núm. 2237/2004 relativos a la materia contable, sin dejar de señalar las incidencias en el ordenamiento italiano se producen. El autor, hace un recorrido crítico en relación con la materia objeto de estudio, procurando no sólo realizar una mera exposición del nuevo régimen jurídico sino también informando de la respuesta doctrinal que se ha ido produciendo.

Suggested Citation

  • Luigi Filippo Paolucci, 2006. "Principio contabile internazionale n. 32: la situazione nel diritto italiano," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 90, pages 92-108.
    • Handle: RePEc:ucm:reveco:y:2006:i:90:p:92-108
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    More about this item

    Keywords

    Derecho de sociedades italiano; Instrumentos financieros; Sociedades Cooperativas; Normas internacionales contables.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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