Summary of significant accounting policies (SSAP) - Sintesi dei Principi contabili significativi

1. Summary of significant accounting policies (SSAP) - Sintesi dei Principi contabili significativi
Definizione: Disclosure of the accounting policies of an organization (the reporting entity) which, as required under the GAAP, must identify and describe (1) the accounting principles followed, (2) methods of application of these principles, (3) how such methods affect determination of and changes in the financial position, and (4) appropriateness of the accounting principles in recognition of revenue and allocation of costs.

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Paragraph 113 of IAS 1 also requires entities to disclose, in the summary of significant accounting policies or other notes, the judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

Il paragrafo 113 dello IAS 1 dispone altresì che le entità indichino nella sintesi dei principi contabili significativi o in altre note le decisioni

(Fonte Iate)