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Truthfulness or trib-truthfulness of financial reporting? A Historical Analysis

The book aims to analyze the issue of fiscal interference. This first volume examines the Italian situation from the 1860s to the 1960s. The analysis is carried out by comparing the articles of the Commercial Code first, and the Civil Code later with the concept of true income, which would be approp...

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Salvato in:
Autore principale: Avi, Maria Silvia
Natura: Online
Lingua:inglese
Pubblicazione: FrancoAngeli 2025
Soggetti:
Financial Reporting, Tax Regulations, Historical Analysis, Civil Law, Accounting Standards, Thaon de Revel Reform
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAF Systems of law::LAFD Systems of law: civil codes / civil law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNC Company, commercial and competition law: general
Accesso online:https://library.oapen.org/handle/20.500.12657/98866
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Riassunto:The book aims to analyze the issue of fiscal interference. This first volume examines the Italian situation from the 1860s to the 1960s. The analysis is carried out by comparing the articles of the Commercial Code first, and the Civil Code later with the concept of true income, which would be appropriate to identify taxable income as well. The period from the late 1960s to the present is analyzed in the second volume of the series.

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