Publications

- Publications

Publications

Year 2010

Supervision and control of the consolidated financial statements of a corporate group

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Giuffrè Editore

DESCRIPTION: Consolidated financial statements have always been considered the main tool to provide the necessary information on the management performance of corporate groups.
Different definitions can be given to the consolidated financial statements, which in most cases are defined as “second level” documents.

Year 2010

Affixing of the Stamp of Approval

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Commissione Controllo Societario Milano

DESCRIPTION: The affixing of the stamp of approval to 2009 VAT declarations: the control by statutory auditors of joint-stock companies pursuant to article 2409-bis of the Italian Civil Code

March 2009

Information requirements of groups in consolidated financial statements

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: University of Bergamo

DESCRIPTION: Information requirements of corporate groups in consolidated financial statements: differences and convergences of Italian and international accounting practices in identifying the scope of consolidation