Handbook on foundations of Business Administration and Accounting. This chapter covers detailed contents that may be useful both to accounting researchers and advanced students of accounting standards and practice on accounting provisions, accounting derivatives and the accounting treatment of tax items. The overall book is specifically addressed to Erasmus students in Italy.

Additional financial reporting issues: provisions, derivatives, and accounting for income taxes

Elisabetta Mafrolla
;
Christian Favino;
2023-01-01

Abstract

Handbook on foundations of Business Administration and Accounting. This chapter covers detailed contents that may be useful both to accounting researchers and advanced students of accounting standards and practice on accounting provisions, accounting derivatives and the accounting treatment of tax items. The overall book is specifically addressed to Erasmus students in Italy.
2023
9791221104363
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11369/447410
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