Treasury shares and reciprocal stockholdings have relevant effects on equity interests and, thus, on corporate governance. Italian accounting standards about their representation in consolidate financial statements are not so clear; furthermore, they are very different from IASs'treatments. This article tries to give some evidence about the matter, also considering the incoming accounting changes in Europe due to the enforcement of IASs for listed companies starting from 2005.
Azioni proprie e partecipazioni reciproche nel bilancio consolidato
FIUME, Raffaele
2003-01-01
Abstract
Treasury shares and reciprocal stockholdings have relevant effects on equity interests and, thus, on corporate governance. Italian accounting standards about their representation in consolidate financial statements are not so clear; furthermore, they are very different from IASs'treatments. This article tries to give some evidence about the matter, also considering the incoming accounting changes in Europe due to the enforcement of IASs for listed companies starting from 2005.File in questo prodotto:
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