The thesis concerns intra-group transactions, which represent a crucial aspect for corporate groups because they can significantly influence the presentation and interpretation of consolidated financial statements. Through an analysis of accounting regulations, critical issues and current practices, the objective is to analyze the impact of these transactions on the consolidated financial statements. In particular, it considers the consequences on financial transparency and on the assessment of the economic performance of corporate groups.
La tesi riguarda le transazioni intra gruppo, le quali rappresentano un aspetto cruciale per i gruppi societari perché possono influenzare significativamente la presentazione e l’interpretazione dei bilanci consolidati. Attraverso un’analisi delle normative contabili, delle criticità e delle pratiche attuali, l’obiettivo è analizzare l’impatto di tali transazioni sul bilancio consolidato. In particolare, considera le conseguenze sulla trasparenza finanziaria e sulla valutazione delle prestazioni economiche dei gruppi societari.
Le transazioni intra gruppo nei gruppi societari e i riflessi sul bilancio consolidato
FORNASIER, CHIARA
2022/2023
Abstract
The thesis concerns intra-group transactions, which represent a crucial aspect for corporate groups because they can significantly influence the presentation and interpretation of consolidated financial statements. Through an analysis of accounting regulations, critical issues and current practices, the objective is to analyze the impact of these transactions on the consolidated financial statements. In particular, it considers the consequences on financial transparency and on the assessment of the economic performance of corporate groups.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12608/53593