presupposti logici ed effetti economici nella rappresentazione dei risultati d'impresa

A false statement in Account is not only a crime but it is firstly an accounting concept. It is impossible to understand the meaning of false statement in Account if it is not clear the nature of the account report with respect to the management that it is intended to represent. For this reason it's important to discover the logical relationship between the continuous development of management and its representation in a financial report. Management, continuous in space and time, is manifested through the accounting records, and through the annual report that gives information as to the economic, financial and capital performance of the company managing. The rupture between the ontological aspect of management accounting and its epistemology, is the first actual moment when the reality is altered. To freeze the continuous management in an essentially rigid numeric scheme, the financial report, is the main and first way to modify the reality, a falsification that is required by the necessity of information on the company managing The financial statements, therefore, causes a form of inadvertent alteration of reality that depends on the accountability rules. Different accounting standards can result into different logical representations of the same business reality, leading, consequently, to different involuntary and inevitable distortion of reality. Therefore, no financial report can be said to be "true", but, possibly, could be defined consistent with the accounting rules used. When such consistency is lacking, the distortion of reality becomes pathological and voluntary, resulting in false statement in account. The manipulation of reality may significantly affect not only the recipients of the financial reports, but undermine the securities markets and trading operations. Being a transparent and close-to-reality information of great importance there have been introduced rules to preserve a clear, true and correct representation of the capital and financial report of the company and its economic result. The research results are summarized in the observation of the absence of an absolute truth that can be represented in the financial report. Truth and financial report are not comparable each other as the concept of truth is a consequence of reality but not to its representation that necessarily, by definition, can never be totally coincidental. The only point of comparison between an accounting representation of the facts regarding the management is to be found in the reasonableness of the assumptions, estimates and assessments and the data contained in the financial report The financial report, after all, is like a target in front of an archer. Hitting the center of the target is undoubtedly desirable, but it is an absolutely complex and difficult goal to be achieved. More likely it will hit a point nearby the center, this does not alter the clarity, truth and fairness of representation. Only if the pointing of the archer is not in the direction of the target, but to a point external to it, the financial report can be said to be struck by the pathology of false statement in account.