[مقالة]
| عنوان : |
The prudence principle and Economia Aziendale: A contribution towards resolving the IASB's vacillations |
| نوع الوثيقة : |
نص مطبوع |
| مؤلفين : |
Alexander, David, مؤلف ; Fiondella , Clelia, مؤلف |
| تاريخ النشر : |
2018 |
| مقالة في الصفحة: |
P73-P91 |
| اللغة : |
إنكليزي (eng) |
| الكلمة المفتاح : |
Prudence principle, Economia Aziendale, contribution towards resolving, IASB's vacillations |
| خلاصة : |
This article explains the need for a dual application of prudence in administration and in accounting by tracing the history of its meaning in economia aziendale up to the middle of the nineteenth century. It shows that in the Italian theoretical context the prudence principle developed in such a way as to provide criteria that might fit the evolving economic needs of firms operating in an evolutionary context, as well as to satisfy the needs of different kinds of stakeholders. The analysis suggests that emphasising prudence in accounting is a necessary but not a sufficient condition for the achievement of the objective of general purpose financial reporting. Indeed, more emphasis needs to be given also to the double application of prudence in administration and in accounting to ensure activities are carried out in the interest of the firm itself, and of all stakeholders. |
in Entreprises et histoire. > 92 (Trimestrielle) . - P73-P91
[مقالة] The prudence principle and Economia Aziendale: A contribution towards resolving the IASB's vacillations [نص مطبوع ] / Alexander, David, مؤلف ; Fiondella , Clelia, مؤلف . - 2018 . - P73-P91. اللغة : إنكليزي ( eng) in Entreprises et histoire. > 92 (Trimestrielle) . - P73-P91
| الكلمة المفتاح : |
Prudence principle, Economia Aziendale, contribution towards resolving, IASB's vacillations |
| خلاصة : |
This article explains the need for a dual application of prudence in administration and in accounting by tracing the history of its meaning in economia aziendale up to the middle of the nineteenth century. It shows that in the Italian theoretical context the prudence principle developed in such a way as to provide criteria that might fit the evolving economic needs of firms operating in an evolutionary context, as well as to satisfy the needs of different kinds of stakeholders. The analysis suggests that emphasising prudence in accounting is a necessary but not a sufficient condition for the achievement of the objective of general purpose financial reporting. Indeed, more emphasis needs to be given also to the double application of prudence in administration and in accounting to ensure activities are carried out in the interest of the firm itself, and of all stakeholders. |
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Affiner la rechercheThe prudence principle and Economia Aziendale: A contribution towards resolving the IASB's vacillations / Alexander, David in Entreprises et histoire., 92 (Trimestrielle)
