The aim of the analysis is first of all to understand the degree to which the possession of derivative financial instruments is included in the Italian financial statements. In addition, to analyse the impact of accounting on the company's financial situation
A critical analysis of “fair value” as a valuation method in the Italian financial statement
Gazzola Patrizia
;Amelio Stefano;Grechi Daniele;
2024-01-01
Abstract
The aim of the analysis is first of all to understand the degree to which the possession of derivative financial instruments is included in the Italian financial statements. In addition, to analyse the impact of accounting on the company's financial situation
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