Il progetto di riforma della contabilità pubblica: quali implicazioni per il sistema delle amministrazioni pubbliche?

Translated title of the contribution: [Autom. eng. transl.] The public accounting reform project: what implications for the general government system?

Eugenio Anessi Pessina, Maria Francesca Sicilia, Ileana Steccolini

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The article discusses the implications that the bill for the reform of accounting and public finance (ddl C. 2555) may have on the accounting systems of the complex of public companies. In particular, the following aspects are explored: introduction of homogeneous models of the summary financial statements, adoption of common accounting principles, elimination of the time lag between the planning and reporting processes of the various companies in the public sector, alignment of the accounting base of public companies , consolidated financial statements
Translated title of the contribution[Autom. eng. transl.] The public accounting reform project: what implications for the general government system?
Original languageItalian
Pages (from-to)585-600
Number of pages16
JournalAZIENDA PUBBLICA
VolumeXXII
Publication statusPublished - 2009

Keywords

  • Amministrazioni Pubbliche
  • Bilancio
  • Budget
  • Central government
  • Government accounting
  • Public Administration
  • Stato

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