The bank group represents nowadays the dominant model on the market, instituted in response to the changes of the competitive outline and the increasing of competition; for this reason the task pays attention on this extent. The purpose of the research is to analyze the dispositions issued by the Bank of Italy in relation both to the compilation of the consolidated balance sheet( shape and pattern ) and the obligation of informative to realize if this disposition are really performed by the groups. So they are mentioned the Circulars issued by the Bank of Italy to define the informative obligation that the groups have to consider for the preparation of the financial statements. For this purpose have been analyze the consolidate financial statements of the financial year 2014 of 16 bank groups quoted of the national market to verify if these dispositions have been really executed. Moreover it is important to understand what have been the effect produced by the principles of a new realization. What is apparent from this analysis is that there are not differences in terms of schemes and kind of budget, because everybody is obliged to follow what is disposed by the Bank of Italy. About the new provisions issued we have to say, instead, that they have produced effects on the budgets, sometimes modifying them; we can only consider for example the realization of the IFRS 10, whose introduction has produced chanced in the area of consolidation of the property and profitability. Passing the time these dispositions will be destined to increase, because the main objective of the supervisory boards consists on the increase of the informative towards the market with the purpose to enhance the hope towards the banking sector.
Il gruppo bancario rappresenta attualmente il modello dominante sul mercato, costituitosi in risposta ai cambiamenti del quadro competitivo e all’accentuarsi della concorrenza; per tale ragione il lavoro pone l’attenzione proprio su tali entità. Lo scopo della ricerca è analizzare le diposizioni emanate da Banca d’Italia in relazione sia alla compilazione del bilancio consolidato (forme e schemi), sia agli obblighi di informativa, con l’intento di comprendere se effettivamente tali disposizioni siano state messe in atto dai gruppi. Vengono per cui citate le Circolari emanate dalla Banca d’Italia per definire gli obblighi di carattere informativo che i gruppi devono tener presente per la redazione del bilancio. A tal proposito, sono stati analizzati i bilanci consolidati, dell’esercizio 2014, di 16 gruppi bancari quotati sul mercato nazionale, al fine di constatare se effettivamente tali disposizioni siano state messe in atto. Inoltre importante è capire anche quali siano stati gli effetti provocati dai principi di nuova attuazione. Ciò che si evince dall’analisi è che non vi sono differenze in termini di schemi e forme di bilancio in quanto tutti seguono obbligatoriamente quanto disposto da Banca d’Italia. Per quel che riguarda le nuove disposizioni emesse invece, bisogna dire che esse hanno inciso sui bilanci, a volte modificandoli; basti pensare ad esempio all’attuazione dell’IFRS 10, la cui introduzione ha apportando variazioni dell’area di consolidamento, del patrimonio e della redditività. Tali nuove disposizioni saranno col tempo destinate ad aumentare, in quanto l’obiettivo primario degli organi di vigilanza consiste nell’aumento dell’informativa verso il mercato, con l’intento di accrescere la fiducia verso il settore bancario.
L'informativa di bilancio dei gruppi bancari. Analisi empirica
DE COCINIS, ILARIA
2014/2015
Abstract
The bank group represents nowadays the dominant model on the market, instituted in response to the changes of the competitive outline and the increasing of competition; for this reason the task pays attention on this extent. The purpose of the research is to analyze the dispositions issued by the Bank of Italy in relation both to the compilation of the consolidated balance sheet( shape and pattern ) and the obligation of informative to realize if this disposition are really performed by the groups. So they are mentioned the Circulars issued by the Bank of Italy to define the informative obligation that the groups have to consider for the preparation of the financial statements. For this purpose have been analyze the consolidate financial statements of the financial year 2014 of 16 bank groups quoted of the national market to verify if these dispositions have been really executed. Moreover it is important to understand what have been the effect produced by the principles of a new realization. What is apparent from this analysis is that there are not differences in terms of schemes and kind of budget, because everybody is obliged to follow what is disposed by the Bank of Italy. About the new provisions issued we have to say, instead, that they have produced effects on the budgets, sometimes modifying them; we can only consider for example the realization of the IFRS 10, whose introduction has produced chanced in the area of consolidation of the property and profitability. Passing the time these dispositions will be destined to increase, because the main objective of the supervisory boards consists on the increase of the informative towards the market with the purpose to enhance the hope towards the banking sector.È consentito all'utente scaricare e condividere i documenti disponibili a testo pieno in UNITESI UNIPV nel rispetto della licenza Creative Commons del tipo CC BY NC ND.
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https://hdl.handle.net/20.500.14239/5985