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Showing 1 to 1 of 1 for “"rivalutazioni"”.
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L'utilizzo delle rivalutazioni da leggi speciali e l'impatto sui bilanci delle imprese italiane
In an institutional framework traditionally based on the historical cost accounting system, the revaluation permitted by special laws allow the recognition of fixed assets at fair value in order to mitigate the distorting effects of inflation. These laws are expected to help companies improve the …