Truthfulness or trib-truthfulness of financial reporting? A Historical Analysis I. Financial reporting and tax regulations from 1861 to 1960 in Italy
Materialtyp:
ArtikelSerie: Utgivningsinformation: Milan FrancoAngeli 2025Beskrivning: 1 electronic resource (180 p.)Innehållstyp: - text
- computer
- online resource
- Law
- Jurisprudence and general issues
- Systems of law
- Systems of law: civil codes / civil law
- Laws of specific jurisdictions and specific areas of law
- Company, commercial and competition law: general
- Accounting Standards
- Civil Law
- Financial Reporting
- Historical Analysis
- L Law
- LA Jurisprudence and general issues
- LAF Systems of law
- LAFD Systems of law
- LN Laws of specific jurisdictions and specific areas of law
- LNC Company
- Tax Regulations
- Thaon de Revel Reform
- civil codes
- civil law
- commercial and competition law
- general
- thema EDItEUR
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The book aims to analyze the issue of fiscal interference. This first volume examines the Italian situation from the 1860s to the 1960s. The analysis is carried out by comparing the articles of the Commercial Code first, and the Civil Code later with the concept of true income, which would be appropriate to identify taxable income as well. The period from the late 1960s to the present is analyzed in the second volume of the series.
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eng
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