I 7 vizi della competenza finanziaria degli Enti territoriali italiani e i 4 ostacoli all’armonizzazione europea

Abstract

Directive 2011/85/EU provides for the adoption of economic and financial accounting systems in the general government of EU Member States. The objective of this work is to verify whether the accounting system of the Italian territorial entities, respects the authorization purposes typical of public accounting and at the same time guarantees the establishment of an effective full accrual accounting. The conclusions highlight the inadequacy of chargeability’s criterion with respect to the typical authorization purpose of financial accounting and the need to modify the current accounting discipline in order to make it suitable for an effective full accrual accounting, adapted to the future transposition of EPSAS. JEL Classification: H83, M41

Keywords

• Enti territoriali italiani
• armonizzazione contabile
• sistema contabile economico-patrimoniale