Introduzione alla Ragioneria Nozioni istituzionali e generali

Abstract

Institutional Textbook/Treatise on General Accounting in Italian. It is also a research book for including an original conception of the discipline, namely the 'normative conception on Accounting' and for other respects, among which we recall at least relationships between Accounting and Business Economics (the Italian "Economia aziendale"), construction of a 'meta'-conceptual framework (with a generalization of existing CFs in private, public and no profit sectors), formalization of logical-mathematical relations among accounting elements, full description of a new accounting system, named 'Integrated Capital and Income Accounting System'.