Among the many Italian Patrimonialist (post Besta), some of them have provided an important contribution about the development of financial valuation studies. Specifically, we refer to Vittorio Alfieri, Gino Zappa and Francesco De Gobbis. Indeed, they have elaborated a general theory on valuations, justified the employment of a plurality of valuative criteria within one financial statement. They have set up guide-lines of “precautionary” nature to guarantee the integrity of the capital, explained the role of goodwill, as well as displayed the goodwill valuation according to logics and contemporary rules, which are enlightened by IAS-IFRS.
Financial valuations in the Italian patrimonialist tradition
CORONELLA, STEFANO
2017-01-01
Abstract
Among the many Italian Patrimonialist (post Besta), some of them have provided an important contribution about the development of financial valuation studies. Specifically, we refer to Vittorio Alfieri, Gino Zappa and Francesco De Gobbis. Indeed, they have elaborated a general theory on valuations, justified the employment of a plurality of valuative criteria within one financial statement. They have set up guide-lines of “precautionary” nature to guarantee the integrity of the capital, explained the role of goodwill, as well as displayed the goodwill valuation according to logics and contemporary rules, which are enlightened by IAS-IFRS.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.