Bruno De Rosa

University of Trieste - Department of Business Administration

Associate Professor

Italy

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 15,973

SSRN RANKINGS

Top 15,973

in Total Papers Downloads

2,305

CITATIONS

2

Scholarly Papers (4)

1.

The Evolution of Financial Reporting for Private Entities in the European Union

Number of pages: 10 Posted: 15 Jan 2010 Last Revised: 31 Jan 2010
Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Downloads 613 (26,787)

Abstract:

IFRS, private entities, accounting harmonization, ownership structure, small and medium-sized entities

2.

Comprehensive Income, Fair Value, and Conservatism: A Conceptual Framework for Reporting Financial Performance

5th International Conference «Economic Integration, competition and cooperation», Croatia, Opatija, 2005.,
Number of pages: 14 Posted: 26 Mar 2013 Last Revised: 04 May 2013
Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Downloads 553 (25,042)
Citation 2

Abstract:

fair value accounting, conservatism, accounting harmonization, comprehensive income, IFRS

3.

Financial Performance According to IFRS and the Role of Comprehensive Income

ECONOMIC INTEGRATION: PROSPECTS AND DILEMMAS, A. Kumar, V. Kandzija, eds., pp. 145-159, Ljubljana, Faculty of Economics, 2007
Number of pages: 14 Posted: 30 Jan 2010
Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Downloads 492 (40,135)

Abstract:

IFRS, comprehensive income, financial performance, fair value, conservatism

4.

An Analysis of the Possible Effects of the Introduction of IFRS for Small and Medium-Sized Entities

Number of pages: 11 Posted: 25 Mar 2013
Michele Bertoni and Bruno De Rosa
University of Trieste - Department of Economics, Business, Mathematics and Statistics and University of Trieste - Department of Business Administration
Downloads 231 (72,537)

Abstract:

IFRS, small and medium-sized entities, accounting harmonization