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Capitale economico e fair value. Analogie e differenze concettuali nella determinazione e rappresentazione del valore generato dalle aziende

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  • C. D'Este

Abstract

Il presente lavoro si propone di esaminare gli aspetti della determinazione del valore generato dalle aziende, correlati ai presupposti logici propri delle differenti metodologie di valutazione del capitale di impresa, con particolare attenzione al concetto di valore economico ed a quello di fair value. L’indagine di affinità e divergenze esistenti tra questi ultimi, in merito ad impostazioni logiche e significatività dei risultati, ha posto in evidenza gli ostacoli concettuali ad una puntuale traduzione in termini operativi di entrambi, rinvenendo nel comprehensive income una possibile soluzione alla rappresentazione contabile delle differenti forme di determinazione del reddito secondo tali logiche valutative.

Suggested Citation

  • C. D'Este, 2006. "Capitale economico e fair value. Analogie e differenze concettuali nella determinazione e rappresentazione del valore generato dalle aziende," Economics Department Working Papers 2006-EZ01, Department of Economics, Parma University (Italy).
    • Handle: RePEc:par:dipeco:2005-ez01
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