Il bilancio consolidato del S.S.R

[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.