Patrimonio e inventari degli enti locali

[Autom. eng. transl.] The volume provides an up-to-date analysis and interpretation of the problems connected to the determination of the patrimonial components in the management structure of local authorities also in light of the numerous application experiences developed in recent years by the system of local autonomies. The authors, comparing the theoretical aspects and the practical implications of the survey activity, deal with a complete profile of the problems connected to the implementation of a system of economic evaluation of the consistency of the heritage of local authorities. The level of articulation of the monograph allows the authors also some suggestions of an operational nature up to the identification of the forms to support the keeping of the inventory records and to the focus of an articulated scheme, concerning the aspects connected to the management and survey of the assets, for the preparation of accounting regulations for local authorities.