Skip to main content

Some Considerations on the Significance of the Assets And Liabilities Statement In Italian Local Government Accounting Reform

  • Chapter
Comparative Issues in Local Government Accounting

Abstract

The Italian public sector, and Local Government in particular, is experiencing an era of considerable change arising from a process of reforms that the Parliament is still introducing.1

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 139.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 179.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  • Anselmi,L.ed.L’azienda“Comune”,seconda edizinoe riveduta e ampliata. Rimini:Magginoli,1995

    Google Scholar 

  • Anthony R.N. The flow of economic resources Focus. The Government Accountants Journal 1985; XXXIV, 3, Fall:51–52.

    Google Scholar 

  • Arcidiacono, S. and Bruno, F. l beni degli enti locali: caratteri, amministrazione, gestione,inventari. Roma: NIS, 1988.

    Google Scholar 

  • Besta, F. La Ragioneria. Milano: Vallardi, 1922.

    Google Scholar 

  • Buccellato, A. Il siste,na informativo delle aziende pubbliche. Padova: Cedam, 1992.

    Google Scholar 

  • Capaldo, P. II bilancio dello Stato nel sistema della programmazione economica. Milano: Giuffrè, 1973.

    Google Scholar 

  • Caperchione, E. and Garlatti, A. “Trends in the evolution of accounting systems in Italian Local Governments” In Perspectives on Performance measurement and public sector accounting, E. Buschor and K. Schedler eds. Berne: HAUPT, 1994.

    Google Scholar 

  • Cassandro, P.E. Le gestioni erogatrici pubbliche, quarta edizione riveduta ed aggiornata. Torino: UTET, 1979.

    Google Scholar 

  • Elefanti, M. Le rilevazioni patrimoniale e gli inventari negli enti locali. Rimini: Maggioli, 1996. Farneti, G. Gestione e contabilità dell’ente locale, terza edizione. Rimini: Maggioli, 1999.

    Google Scholar 

  • Farneti, G. “La revisione.” In Enti Locali — La gestione economico f:nanziaria, seconda edizione. AA.VV. IPSOA, 1998.

    Google Scholar 

  • Hughes, J.W. “Accounting for Maintenance Costs On Governmental Infrastructures.” In Perspectives on Performance measurement and public sector accounting, E. Buschor and K. Schedler eds. Berne: HAUPT, 1994.

    Google Scholar 

  • Ives, M. Accountability and Governmental Financial reporting. Journal of Accountancy 1997; 4: 130134.

    Google Scholar 

  • Marchi, L. ed. La revisione nelle aziende pubbliche. Rimini: Maggioli, 1997.

    Google Scholar 

  • Matteuzzi Mazzoni, L. Il sistema dei bilanci delle aziende publiche territoriali. Bologna: CLUEB, 1982.

    Google Scholar 

  • Mautz, R.K. Financial Reporting: Should Government Emulate Business? Journal of Accountancy 1981;3: 53–60.

    Google Scholar 

  • Mulazzani M. Ragioneria pubblica. Padova: CEDAM, 1992.

    Google Scholar 

  • Mussari, R. “Depreciation in Italian Local Government Budget: some critical considerations.” In Perspectives on Performance measurement and public sector accounting, E. Buschor and K. Schedler eds. Berne: HAUPT, 1994

    Google Scholar 

  • Mussari, R. Italian Municipal Audit: half a reform?. Financial Accountability and Management, Special Issue on Audit and Accountability in the Public Sector: Problems and perspectives 1995; 2:127–140.

    Google Scholar 

  • Mussari, R. L’azienda del Comune tra autonomia e responsabilità. Padova: Cedam, 1996.

    Google Scholar 

  • Persiani, N. Revisione contabile e gestionale negli Enti Locali. Padova: CEDAM, 1996.

    Google Scholar 

  • Puddu, L. Il bilancio degli Enti Locali. Milano: Giuffrè, 1984.

    Google Scholar 

  • Riccaboni, A. and Ghirri, R. European financial reporting: Italy. London: Routledge, 1994.

    Google Scholar 

Download references

Authors

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2000 Springer Science+Business Media New York

About this chapter

Cite this chapter

Mussari, R. (2000). Some Considerations on the Significance of the Assets And Liabilities Statement In Italian Local Government Accounting Reform. In: Caperchione, E., Mussari, R. (eds) Comparative Issues in Local Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-4581-1_11

Download citation

  • DOI: https://doi.org/10.1007/978-1-4615-4581-1_11

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-1-4613-7069-7

  • Online ISBN: 978-1-4615-4581-1

  • eBook Packages: Springer Book Archive

Publish with us

Policies and ethics