The management commentary: a reading and survey path inspired by IAS/IFRS on the impacts of Covid-19
Peluso, Mariella (A.A. 2019/2020) The management commentary: a reading and survey path inspired by IAS/IFRS on the impacts of Covid-19. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Saverio Bozzolan, pp. 108. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
The evolution of narrative reporting. Introductory remarks. The financial statements and its role in the corporate economic and financial communication. The management commentary. The management commentary in the IAS/IFRS framework. Analysis of the role of the management commentary in the financial reporting. The management commentary in the IAS/IFRS framework. The management commentary: the distinguishing features. Content elements of a decision useful management commentary. The management commentary in corporate reporting: an IAS-compliant empirical survey on the impacts of Covid-19. Financial reporting disclosure related to Covid-19. Italy, Germany, and UK: background in comparison. The disclosure categories: overall results.
References
Bibliografia: pp. 80-92.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77) |
| Chair: | Financial statement analysis |
| Thesis Supervisor: | Bozzolan, Saverio |
| Thesis Co-Supervisor: | Paolone, Francesco |
| Academic Year: | 2019/2020 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 05 May 2021 13:26 |
| Last Modified: | 05 May 2021 13:26 |
| URI: | https://tesi.luiss.it/id/eprint/29360 |
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