Ifric 12 service concession arrangements and market disclosure quality. Investigation amongst European listed companies in the more extensive scenario of accounting standardisation

Investigation amongst European listed companies in the more extensive scenario of accounting standardisation

Business & Finance, Economics, Microeconomics
Cover of the book Ifric 12 service concession arrangements and market disclosure quality. Investigation amongst European listed companies in the more extensive scenario of accounting standardisation by Andrea Giornetti, Franco Angeli Edizioni
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Author: Andrea Giornetti ISBN: 9788891720498
Publisher: Franco Angeli Edizioni Publication: October 21, 2014
Imprint: Franco Angeli Edizioni Language: English
Author: Andrea Giornetti
ISBN: 9788891720498
Publisher: Franco Angeli Edizioni
Publication: October 21, 2014
Imprint: Franco Angeli Edizioni
Language: English

The growing complexity of concession arrangements has proved to be a source for problems in terms of the related accounting by operators, or at least up until the issue of IFRIC 12. The research sought to verify if the introduction into Europe of the accounting interpretation has effectively and successfully increased the level and quality of the information released to the market.

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The growing complexity of concession arrangements has proved to be a source for problems in terms of the related accounting by operators, or at least up until the issue of IFRIC 12. The research sought to verify if the introduction into Europe of the accounting interpretation has effectively and successfully increased the level and quality of the information released to the market.

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