Seminara S., False comunicazioni sociali e false valutazioni in bilancio: il difficile esordio di una riforma, p.
Seminara S., False Corporate Disclosure and False Valuations into Financial Reports: The Difficult Debut of a Reform, p.
Occorre chiarire che, qualora l'applicazione della valutazione prudente porti ad un valore contabile inferiore rispetto a quello rilevato in bilancio, il valore assoluto della differenza è dedotto dai fondi propri.
It should be clarified that, where the application of prudent valuation would lead to a lower carrying value than actually recognised in the accounting, the absolute value of the difference should be deducted from own funds.
Introdurre in bilancio il Tier 2.
Standardise Tier 2 on the balance sheet.
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Seminara S., False Corporate Disclosure and False Valuations into Financial Reports: The Difficult Debut of a Reform, p. 