{"id":1478,"date":"2017-12-27T17:31:15","date_gmt":"2017-12-27T16:31:15","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1478"},"modified":"2017-12-27T17:31:15","modified_gmt":"2017-12-27T16:31:15","slug":"la-struttura-del-comprehensive-income-statement-le-indicazioni-del-progetto-congiunto-iasb-fasb-financial-statement-presentation","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/la-struttura-del-comprehensive-income-statement-le-indicazioni-del-progetto-congiunto-iasb-fasb-financial-statement-presentation\/","title":{"rendered":"La struttura del Comprehensive Income Statement: le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation"},"content":{"rendered":"<p>Pisani Michele\/\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: 4-2011<\/p>\n<hr \/>\n<p>Il progetto congiunto IASB-FASB <em>Financial Statement Presentation<\/em>\u00a0si propone di definire l\u2019impostazione di tutti i documenti necessari per formare un bilancio di esercizio che possa definirsi completo, ma grande attenzione \u00e8 dedicata alla struttura del conto economico e alla rappresentazione del <em>comprehensive income<\/em>. Nel momento in cui i due corpi di principi contabili adottano un sistema misto di riconoscimento e di valutazione, fondato in parte sul costo storico e sul principio di realizzazione e in parte sul\u00a0<em>fair value<\/em>\u00a0e sulla logica delle variazioni patrimoniali, si pone il problema di valutare se la rappresentazione del reddito debba riflettere in modo neutro l\u2019esistenza di questi due diversi paradigmi. Il lavoro esamina le soluzioni proposte nella struttura di conto economico al fine di esprimere su di esse un giudizio di merito alla luce delle indicazioni provenienti dai contributi teorici e dalle indagini empiriche svolte sull\u2019argomento. Le innovazioni presentano indubbi vantaggi ma non risolvono le principali criticit\u00e0 legate alla rappresentazione del\u00a0<em>comprehensive income<\/em>. L\u2019incertezza che emerge dai contributi teorici ed empirici, che non consentono di individuare argomenti decisivi per basare le valutazioni esclusivamente sul reddito tradizionale o sul\u00a0<em>comprehensive income<\/em>, rappresentano il principale argomento a supporto delle scelte conservative avanzate dai due\u00a0<em>board<\/em>.<\/p>\n<p>The IASB and the US FASB are presently involved in a joint project on financial statement presentation. After a discussion paper, published in October 2008, on July\u00a02010 the boards decided to post a staff draft of proposed standard that reflect tentative decisions made to date, as a basis for extended stakeholder outreach activities. The objective of the financial statement presentation project is to establish a global standard that will guide the organisation and presentation of information in the financial statements, but the focus is on reporting comprehensive income. Since the IASB and the FASB accounting model mixes two income determination systems, namely, historical cost accounting and fair value accounting, an interesting question pertains to whether the display of comprehensive income should reflect the existence of these two paradigms. This article scrutinizes the proposed amendments to IAS 1 comprehensive income statement format while it reviews analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement and presents the typical arguments made by proponents of historical cost net income and comprehensive fair value income. The research results are somewhat mixed, but they support the conservative decisions of the boards.<\/p>\n<p><strong>Keywords:\u00a0<\/strong>comprehensive income, income statement, performance measure, earnings attributes, historical cost accounting, fair value accounting<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pisani Michele\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 4-2011 Il progetto congiunto IASB-FASB Financial Statement Presentation\u00a0si propone di definire l\u2019impostazione di tutti i documenti necessari per formare un bilancio di esercizio che possa definirsi completo, ma grande attenzione \u00e8 dedicata alla struttura del conto economico e alla rappresentazione del comprehensive income. Nel momento in cui i due corpi di principi [&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":[187,266,213,214,264,265],"class_list":["post-1478","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-comprehensive-income","tag-earnings-attributes","tag-fair-value-accounting","tag-historical-cost-accounting","tag-income-statement","tag-performance-measure","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>La struttura del Comprehensive Income Statement: le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation | 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\/la-struttura-del-comprehensive-income-statement-le-indicazioni-del-progetto-congiunto-iasb-fasb-financial-statement-presentation\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La struttura del Comprehensive Income Statement: le indicazioni del progetto congiunto IASB-FASB Financial Statement Presentation | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Pisani Michele\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 4-2011 Il progetto congiunto IASB-FASB Financial Statement Presentation\u00a0si propone di definire l\u2019impostazione di tutti i documenti necessari per formare un bilancio di esercizio che possa definirsi completo, ma grande attenzione \u00e8 dedicata alla struttura del conto economico e alla rappresentazione del comprehensive income. 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