The programme management is one of the most delicate and involved activity of the television companies, particularly if they are directly pledged in their production. With difficulty the balance sheet is good to provide a "clear situation" on the matter. Therefore, the present work aims to illustrate the accounting effects of the programme management in the balance sheet of these companies, highlighting the limitations of the civil law financial lists, and to suggest some advices to improve the presentation of a financial statement, also in observance of the national rules.

La gestione dei programmi nelle aziende televisive: riflessi sul bilancio di esercizio

2008

Abstract

The programme management is one of the most delicate and involved activity of the television companies, particularly if they are directly pledged in their production. With difficulty the balance sheet is good to provide a "clear situation" on the matter. Therefore, the present work aims to illustrate the accounting effects of the programme management in the balance sheet of these companies, highlighting the limitations of the civil law financial lists, and to suggest some advices to improve the presentation of a financial statement, also in observance of the national rules.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/15687
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact