6533b827fe1ef96bd12860bb

RESEARCH PRODUCT

Introduzione alla Ragioneria Nozioni istituzionali e generali

M Costa

subject

Settore SECS-P/07 - Economia AziendaleRagioneria Ragioneria generale Rilevazioni Metodo contabile Sistema contabile

description

Institutional Textbook/Treatise on General Accounting in Italian. It is also a research book for including an original conception of the discipline, namely the 'normative conception on Accounting' and for other respects, among which we recall at least relationships between Accounting and Business Economics (the Italian "Economia aziendale"), construction of a 'meta'-conceptual framework (with a generalization of existing CFs in private, public and no profit sectors), formalization of logical-mathematical relations among accounting elements, full description of a new accounting system, named 'Integrated Capital and Income Accounting System'.

yearjournalcountryeditionlanguage
2021-01-01
http://hdl.handle.net/10447/492615