{"product_id":"la-rilevazione-delle-operazioni-di-gestione-e-il-bilancio-dimpresa","title":"LA RILEVAZIONE DELLE OPERAZIONI DI GESTIONE E IL BILANCIO D'IMPRESA","description":"\u003cdiv style=\"text-align: center;\" data-mce-style=\"text-align: center;\"\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cstrong\u003eAutore\u003c\/strong\u003e: COSENTINO ANTONIETTA\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003cspan data-mce-fragment=\"1\"\u003e\u003cmeta charset=\"utf-8\"\u003e \u003cstrong data-mce-fragment=\"1\"\u003eEditore\u003c\/strong\u003e: GIAPPICHELLI\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cspan data-mce-fragment=\"1\"\u003e\u003cmeta charset=\"utf-8\"\u003e\u003c\/span\u003e \u003cstrong\u003eISBN\u003c\/strong\u003e: \u003cspan data-mce-fragment=\"1\"\u003e9788892121669\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cstrong\u003eData di pubblicazione\u003c\/strong\u003e: 28\/12\/2020\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003cspan data-mce-fragment=\"1\"\u003e\u003cstrong\u003eNumero di pagine\u003c\/strong\u003e: 275\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003cspan style=\"font-family: -apple-system, BlinkMacSystemFont, 'San Francisco', 'Segoe UI', Roboto, 'Helvetica Neue', sans-serif; font-size: 1.4em;\"\u003e-\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cstrong\u003eDescrizione\u003c\/strong\u003e:\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\u003cspan\u003eScopo del presente lavoro è quello di delineare in modo sistematico i principi e le componenti elementari delle determinazioni e delle rilevazioni quantitative d'azienda, finalizzate alla conoscenza dell'economia della gestione delle imprese. Verranno illustrati fondamenti, principi e tecnica della rilevazione contabile che consentano di rappresentare il mutevole svolgimento della gestione economica, patrimoniale e finanziaria delle imprese per fornire agli stakeholder, cui l'informativa esterna è rivolta, le informazioni utili a esprimere un giudizio fondato sull'andamento della gestione e dei suoi prevedibili sviluppi futuri. Il testo è articolato in tre parti. Nella prima parte, dopo aver sommariamente richiamato i tratti generali delle aziende, si introdurranno i principi ispiratori della contabilità generale e analitica. Nella seconda parte, saranno descritte le principali operazioni aziendali e se ne illustrerà il processo logico-analitico di rilevazione contabile. Nella terza parte, si illustrerà il processo di redazione del bilancio d'esercizio, dando particolare risalto alle soluzioni seguite dalla prassi contabile prevalente. Vari richiami saranno fatti alla normativa civilistica e ad alcuni principi contabili nazionali, rinviando alla letteratura specialistica gli approfondimenti in tema di valutazione e rappresentazione dei valori in bilancio.\u003c\/span\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"popup-para\" data-mce-fragment=\"1\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\" data-mce-fragment=\"1\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv style=\"z-index: 3; 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