This thesis aims to analyze the consolidation package for financial statements and more in particular the Post implementation review of IFRS 10, 11 and 12. The scope of this thesis is to investigate the effects of the adoption of the IFRS 10, 11 and 12 and to analyze the comment letter received after the publication of the Request for Information.
International accounting standards: the criteria adopted for the consolidated financial statements. Post Implementation review of IFRS 10, 11, 12.
Pisanello, Cristina
2021/2022
Abstract
This thesis aims to analyze the consolidation package for financial statements and more in particular the Post implementation review of IFRS 10, 11 and 12. The scope of this thesis is to investigate the effects of the adoption of the IFRS 10, 11 and 12 and to analyze the comment letter received after the publication of the Request for Information.File in questo prodotto:
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Utilizza questo identificativo per citare o creare un link a questo documento:
https://hdl.handle.net/20.500.14247/9565