Improving Business Reporting: New Rules, New Opportunities, New Trends

accrual accounting activities analysis annual applied approach assets and liabilities audit balance sheet banks basis bilancio book value Borsa Italiana cash flow statement changes CNMV committee companies comprehensive income considered consolidated financial statements corporate governance cost countries directors Disclosed disclosure documents DPF contracts earnings economic effects efficiency entities entity’s equity evaluation export external factors fair value financial performance financial ratios Financial Reporting Standards financial statements firms Giuffrè I-GAAP IAS/IFRS IASB IFRS impact implementation included income statement intangible intellectual capital interest rate risk interim International Accounting Standards International Financial Reporting Internationalisation investment property investors Italian Journal of Accounting measurement method Milano operating organisations ownership period profit public sector ratios recognised regulation revenues risk management sample segment shareholders specific stakeholders strategic Table users valuation value relevance variable yes yes yes