期刊名称：Argomenti: Rivista di Economia, Cultura e Ricerca Sociale
电子版ISSN：1971-8357
出版年度：2020
期号：16
页码：57-78
DOI：10.14276/1971-8357.2137
出版社：Università degli Studi di Urbino Carlo Bo
摘要：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
关键词：Enti territoriali italiani; armonizzazione contabile; sistema contabile economico-patrimoniale
