Appunti VERIFICATO
ACCOUNTING, FINANCE & CONTROL
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- Financial Accounting reports information on an organization's financial position, performances, and cash flows through annual and interim reports, drafted according to IAS/IFRS principles.
- The Balance Sheet describes the enterprise’s assets (resources) and related rights (equity and liabilities) at a specific point in time, divided into current and non-current assets with different evaluation models based on costs or fair value.
- Assets are evaluated using three main concepts: Costs Model vs Revaluation Model, Benchmark Treatment vs Allowed Treatment, and Impairment Test to ensure the carrying value reflects reality, with specific procedures for recognizing impairment losses.
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