DISCLOSURE OF INTERESTS IN OTHER ENTITIES: IFRS VS. US GAAP

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dc.contributor.advisor Saccon, Chiara it_IT
dc.contributor.author Presottin, Matteo <1995> it_IT
dc.date.accessioned 2019-10-06 it_IT
dc.date.accessioned 2020-05-08T05:13:24Z
dc.date.available 2020-05-08T05:13:24Z
dc.date.issued 2019-10-28 it_IT
dc.identifier.uri http://hdl.handle.net/10579/15920
dc.description.abstract Over the last two decades, poor corporate disclosure has been one of the major factors contributing to the bankruptcy of companies involved in some scandals and to the financial distress of capital markets. Disclosure, thus, is important, and this dissertation in particular focuses on a specific area of disclosure, that is on that relating to the interests of a reporting entity in such entities as subsidiaries, off-balance sheet entities, and equity-method investees. A comparison between IFRS and US GAAP in this respect is made, and such comparison is primarily based on the provisions of the standards issued by the relevant authorities. The main aim is to assess the extent of disclosure requirements in each of the two sets of standards and so to infer this way which one out of the two provides the most extensive requirements. Finally, an analysis of a sample of financial statements is made, on the one side, to try to verify the correct application of the relevant standards, and on the other, to assess also the form over the substance of such disclosure. it_IT
dc.language.iso en it_IT
dc.publisher Università Ca' Foscari Venezia it_IT
dc.rights © Matteo Presottin, 2019 it_IT
dc.title DISCLOSURE OF INTERESTS IN OTHER ENTITIES: IFRS VS. US GAAP it_IT
dc.title.alternative DISCLOSURE OF INTERESTS IN OTHER ENTITIES: IFRS VS. US GAAP it_IT
dc.type Master's Degree Thesis it_IT
dc.degree.name Amministrazione, finanza e controllo it_IT
dc.degree.level Laurea magistrale it_IT
dc.degree.grantor Dipartimento di Management it_IT
dc.description.academicyear 2018/2019, sessione autunnale it_IT
dc.rights.accessrights openAccess it_IT
dc.thesis.matricno 851441 it_IT
dc.subject.miur SECS-P/07 ECONOMIA AZIENDALE it_IT
dc.description.note it_IT
dc.degree.discipline it_IT
dc.contributor.co-advisor it_IT
dc.date.embargoend it_IT
dc.provenance.upload Matteo Presottin (851441@stud.unive.it), 2019-10-06 it_IT
dc.provenance.plagiarycheck Chiara Saccon (csaccon@unive.it), 2019-10-21 it_IT


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