Financial Reporting
1/2018
| Related parties disclosure: Is a risk-based approach more effective?
Fabrizio Bava, Melchior Gromis di Trana, Donatella Busso, Piero Pisoni |
pag. | 5 |
| A theoretical contribution to 21st Century problems in financial reporting
David Alexander, Roberta Fasiello |
» | 41 |
| Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory
Luca Fornaciari, Caterina Pesci |
» | 67 |
| Potential of IFRS 8: Managerial “customization”, relevance of subsidiaries and separate financial statements
Andrea Cuccia |
» | 103 |
| Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting
Laura Girella, Mario Abela, Elisa Rita Ferrari |
» | 133 |
| Dialogue with standard setters
Mario Monda, Raffaele Fiume |
» | 177 |
