Gli strumenti finanziari derivati nei principi contabili: contabilizzazione e disclosure. Un’indagine empirica

Italiana

This paper is structured into an initial literature review section, aimed at analyzing the regulatory framework and the valuation criteria for derivative instruments, followed by an empirical research section. The latter aims to analyze, through the study of a sample of companies, the degree of transparency of financial statement disclosures, comparing the approach of national accounting standards (OIC) with that of international standards (IFRS).