The Balance between Exceptional Cases and the Risk of Fake: An Ever Present Theme

  •  Maria Teresa Bianchi    


Purpose: The purpose of this paper is to show that the false in the budget is due to false accounting and not false evaluation.

Design/methodology/approach: Research articles from the most relevant Italian and foreign journals, from the period when this phenomenon was studied by the doctrine, in favor of or against the reformed subject, to ensure a complete analysis of the case. Practical case refers to work experience from the author of the paper. The methodology used in the paper is that of qualitative analysis.

Originality: The author proposes this paper because on this reform most of the doctrine has expressed often divergent opinion and the author wanted to clarify the phenomenon.

Findings: The author demonstrates, by the case, that there are several ways to represent the business reality correctly and therefore that the false in the budget can be objectively present in the accounting and not in the valuation.

This work is licensed under a Creative Commons Attribution 4.0 License.