Abstract
[Autom. eng. transl.] The chapter discusses the specificities and the exceptions provided for by the new accounting regulation (Legislative Decree 118/2011) for the preparation of the consolidated balance sheet of the Regional Health Service. More specifically: par. 1 discusses the evolution of the economic reporting experiences of the regional health service as a whole; par. 2 details the definition of the consolidation area and the procedures envisaged to guarantee the homogeneity of the financial statements subject to consolidation; par. 3 analyzes the problems posed by the integration of the financial statements of consolidated companies, the elimination of intragroup items and the preparation of consolidated financial statements; par. 4 discusses open problems and future prospects.
| Translated title of the contribution | [Autom. eng. transl.] The consolidated balance sheet of the SSR |
|---|---|
| Original language | Italian |
| Pages (from-to) | 112-126 |
| Number of pages | 15 |
| Journal | RAGIUSAN. RASSEGNA GIURIDICA DELLA SANITA |
| Publication status | Published - 2012 |
Keywords
- Servizio Sanitario Regionale
- bilancio consolidato