The chapter deals with Paolo Emilio Cassandro, an Italian scholar that has a personal and independent scientific placement in the Italian scientific context. His scientific position is the result of the combination of different influences: F. Besta’s influence based on accounting issues and the influence exercised by E. Schmalenbach and G. Zappa’s theories based on “Economia Aziendale”, the latter according to Aldo Amaduzzi’s approach. The analysis focuses on Cassandro’s contributions about Financial Statements along the period 1946-1973. Particular focus concerns the financial valuation system identified in the estimated direct and indirect future realizable values as rational valuation bases and, at the same time, the impairment reference for the rational assessment of the fundamental economic quantities (income and capital).
Paolo Emilio Cassandro and the Rational Valuations
ADAMO, Stefano;DI CAGNO, Pierluca;IMPERIALE, Francesca
2017-01-01
Abstract
The chapter deals with Paolo Emilio Cassandro, an Italian scholar that has a personal and independent scientific placement in the Italian scientific context. His scientific position is the result of the combination of different influences: F. Besta’s influence based on accounting issues and the influence exercised by E. Schmalenbach and G. Zappa’s theories based on “Economia Aziendale”, the latter according to Aldo Amaduzzi’s approach. The analysis focuses on Cassandro’s contributions about Financial Statements along the period 1946-1973. Particular focus concerns the financial valuation system identified in the estimated direct and indirect future realizable values as rational valuation bases and, at the same time, the impairment reference for the rational assessment of the fundamental economic quantities (income and capital).I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
