Truthfulness or trib-truthfulness of financial reporting?

A historical analysis. II. Analysis of the historical evolution from the Visentini reform to today


Maria Silvia  Avi


In this volume has discuss in detail the concept of tax interference from Law Visentini to today.
To complete what has already been illustrated and to underline some peculiarities of the phenomenon of tax pollution of financial reporting, we report below some observations that may help to understand better the reasons of tax interferences in profit and loss statement, balance sheet and notes as well as in the cash flow statement.
As already pointed out that in many entrepreneurial realities of our country, it can identity financial reports, frequently, characterized by a trib-veridicality, fiscal evaluations by a “truthfulness” influence. As can be easily understood, the values recorded in such a document do not identify “economically truthful” data but rather represent values relevant in different areas (in this specific case, tax) from the one we are interested in.
In addressing the issue of tax interferences and the identifiable relationship between general accounting/financial reporting and taxable income, we intend to focus our attention on possible interrelationships/interconnections of data deriving from the application of economic/business/civil law valuation principles and values quantified based on rules dictated to determine taxable income.


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Author Biography

Maria Silvia  Avi

She is Full Professor of Business Administration at the Department of Management, Ca’ Foscari University of Venice. She is engaged in research in the field of business management, financial reporting, accounting and management control. She is a certified public accountant and auditor. The numerous publications produced in recent years deal with management control of small and large enterprises, accounting and legal aspects of financial statements, the invalidity of financial statements and their use as a tool for management and information inside and outside the company.


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novembre 23, 2022

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