{"id":1482,"date":"2017-12-27T17:33:33","date_gmt":"2017-12-27T16:33:33","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1482"},"modified":"2017-12-27T17:33:33","modified_gmt":"2017-12-27T16:33:33","slug":"il-prospetto-di-raccordo-nella-comunicazione-economico-finanziaria-consolidata","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-prospetto-di-raccordo-nella-comunicazione-economico-finanziaria-consolidata\/","title":{"rendered":"Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata"},"content":{"rendered":"<p>Fornaciari Luca\/\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 lavoro approfondisce la funzione informativa del prospetto di raccordo tra i valori di sintesi d\u2019esercizio e quelli di gruppo nell\u2019ambito della comunicazione economico- finanziaria consolidata. Attraverso un\u2019analisi empirica compiuta sui prospetti redatti da un campione di cento societ\u00e0 quotate alla Borsa Valori di Milano, sono offerte alcune considerazioni sulla capacit\u00e0 degli schemi presentati di soddisfare le finalit\u00e0 informative per le quali vengono redatti. Obiettivo del contributo \u00e8 aumentare la chiarezza, la trasparenza e la comparabilit\u00e0 dei prospetti redatti, al fine di una migliore tutela del risparmio. In particolare, tale finalit\u00e0 \u00e8 perseguita attraverso la presentazione di due possibili schemi che dovrebbero consentire di superare le carenze emerse dall\u2019indagine.<\/p>\n<p>This paper explores the information function of reconciliation statement between the values of financial statements and those of group. Through an empirical analysis carried out on statements drawn from a sample of 100 companies listed on the Milan Stock Exchange, have offered some observations on the ability of the schemes to satisfy the informational purposes for which they are drawn. The aim of the contribution is to increase the clarity, disclosure and comparability of reconciliation statements drawn up in order to better protect of investors. In particular, this objective is pursued through the presentation of two possible schemes that are expected to overcome the shortcomings revealed by the survey. Key words: consolidated financial statement, reconciliation statement, international financial reporting standards, group, minorities, companies listed.<\/p>\n<p><strong>Keywords:\u00a0<\/strong>\u00a0consolidated financial statement, reconciliation statement, international financial reporting standards, group, minorities, companies listed<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fornaciari Luca\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 4-2011 Il lavoro approfondisce la funzione informativa del prospetto di raccordo tra i valori di sintesi d\u2019esercizio e quelli di gruppo nell\u2019ambito della comunicazione economico- finanziaria consolidata. Attraverso un\u2019analisi empirica compiuta sui prospetti redatti da un campione di cento societ\u00e0 quotate alla Borsa Valori di Milano, sono offerte alcune considerazioni sulla capacit\u00e0 [&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":[276,42,274,273,275,272],"class_list":["post-1482","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-companies-listed","tag-consolidated-financial-statement","tag-group","tag-international-financial-reporting-standards","tag-minorities","tag-reconciliation-statement","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>Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata | 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\/il-prospetto-di-raccordo-nella-comunicazione-economico-finanziaria-consolidata\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Il prospetto di raccordo nella comunicazione economico-finanziaria consolidata | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"Fornaciari Luca\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 4-2011 Il lavoro approfondisce la funzione informativa del prospetto di raccordo tra i valori di sintesi d\u2019esercizio e quelli di gruppo nell\u2019ambito della comunicazione economico- finanziaria consolidata. Attraverso un\u2019analisi empirica compiuta sui prospetti redatti da un campione di cento societ\u00e0 quotate alla Borsa Valori di Milano, sono offerte alcune considerazioni sulla capacit\u00e0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-prospetto-di-raccordo-nella-comunicazione-economico-finanziaria-consolidata\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Reporting Journal\" \/>\n<meta property=\"article:published_time\" content=\"2017-12-27T16:33:33+00:00\" \/>\n<meta name=\"author\" content=\"Financial Reporting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Financial Reporting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" 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