{"id":1456,"date":"2017-12-27T17:11:53","date_gmt":"2017-12-27T16:11:53","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1456"},"modified":"2017-12-29T17:33:55","modified_gmt":"2017-12-29T16:33:55","slug":"ias-1-revised-e-nuova-rappresentazione-della-performance-economica-nel-bilancio-evidenze-empiriche-da-italia-e-francia","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/ias-1-revised-e-nuova-rappresentazione-della-performance-economica-nel-bilancio-evidenze-empiriche-da-italia-e-francia\/","title":{"rendered":"IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia"},"content":{"rendered":"<p>Incollingo Alberto, Di Carlo Ferdinando\/\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/financial-reporting\/\">Financial Reporting<\/a>,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 2-2012<\/p>\n<hr \/>\n<p>A partire dai bilanci dell\u2019esercizio 2009, l\u2019applicazione dello IAS 1 revised richiede al conto economico l\u2019evidenza del total comprehensive income, una misura di performance che si ottiene sommando alla tradizionale figura del profit or loss quei valori non realizzati (segnatamente, variazioni di fair value) che, in precedenza, erano iscritti direttamente a patrimonio netto e quindi non partecipavano alla formazione del reddito di periodo. Con questa ricerca gli autori si pongono l\u2019obiettivo di misurare l\u2019impatto che l\u2019adozione del prospetto di conto economico complessivo ha comportato sulla rappresentazione della performance periodica d\u2019impresa, in Italia e Francia, osservando l\u2019entit\u00e0 e la volatilit\u00e0 del nuovo risultato economico, nonch\u00e9 la sua composizione.<\/p>\n<p>From the annual reports of the year 2009, the adoption of the IAS 1 revised has required to show in the income statement the total comprehensive income, a performance measure that results adding to the traditional figure of profit or loss the unrealized gains and losses (particularly, fair value changes) that, previously, were directly placed in the net equity and weren\u2019t part of net income. In this research authors want to investigate the impact of the new statement of comprehensive income on the firm performance representation, in Italy and France, by observing the amount and the volatility of this new measure, as well as its composition.<\/p>\n<p><strong>Keywords: <\/strong>IAS 1, performance, comprehensive income, financial statement presentation, statement of comprehensive income, volatility<\/p>\n<hr \/>\n<div class=\"fusion-button-wrapper fusion-aligncenter\"><style type=\"text\/css\" scoped=\"scoped\">.fusion-button.button-1 .fusion-button-text, .fusion-button.button-1 i {color:#ffffff;}.fusion-button.button-1 {border-width:0px;border-color:#ffffff;}.fusion-button.button-1 .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-text, .fusion-button.button-1:hover i,.fusion-button.button-1:focus .fusion-button-text, .fusion-button.button-1:focus i,.fusion-button.button-1:active .fusion-button-text, .fusion-button.button-1:active{color:#ffffff;}.fusion-button.button-1:hover, .fusion-button.button-1:focus, .fusion-button.button-1:active{border-width:0px;border-color:#ffffff;}.fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:hover .fusion-button-icon-divider, .fusion-button.button-1:active .fusion-button-icon-divider{border-color:#ffffff;}.fusion-button.button-1{width:auto;}<\/style><a class=\"fusion-button button-flat fusion-button-round button-large button-default button-1\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.francoangeli.it\/riviste\/Scheda_Rivista.aspx?IDArticolo=46153&amp;Tipo=Articolo%20PDF&amp;lingua=it&amp;idRivista=163\"><span class=\"fusion-button-text\">Read Article<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Incollingo Alberto, Di Carlo Ferdinando\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 2-2012 A partire dai bilanci dell\u2019esercizio 2009, l\u2019applicazione dello IAS 1 revised richiede al conto economico l\u2019evidenza del total comprehensive income, una misura di performance che si ottiene sommando alla tradizionale figura del profit or loss quei valori non realizzati (segnatamente, variazioni di fair value) che, in precedenza, erano [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[187,239,237,238,240,241],"class_list":["post-1456","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-comprehensive-income","tag-financial-statement-presentation","tag-ias-1","tag-performance","tag-statement-of-comprehensive-income","tag-volatility","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/ias-1-revised-e-nuova-rappresentazione-della-performance-economica-nel-bilancio-evidenze-empiriche-da-italia-e-francia\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IAS 1 revised e nuova rappresentazione della performance economica nel bilancio: evidenze empiriche da Italia e Francia | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Incollingo Alberto, Di Carlo Ferdinando\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 2-2012 A partire dai bilanci dell\u2019esercizio 2009, l\u2019applicazione dello IAS 1 revised richiede al conto economico l\u2019evidenza del total comprehensive income, una misura di performance che 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