Indice – Financial Reporting 1/2018


Financial Reporting



Related parties disclosure: Is a risk-based approach more effective?

Fabrizio Bava, Melchior Gromis di Trana, Donatella Busso, Piero Pisoni

pag. 5
A theoretical contribution to 21st Century problems in financial reporting

David Alexander, Roberta Fasiello

» 41
Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory

Luca Fornaciari, Caterina Pesci

» 67
Potential of IFRS 8: Managerial “customization”, relevance of subsidiaries and separate financial statements

Andrea Cuccia

» 103
Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting

Laura Girella, Mario Abela, Elisa Rita Ferrari

» 133
Dialogue with standard setters

Mario Monda, Raffaele Fiume

» 177