Download or read book La nuova contabilit delle amministrazioni pubbliche written by Anzalone Massimo and published by IPSOA. This book was released on 2015-12-03 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume analizza il variegato sistema della contabilità pubblica italiana e traccia il perimetro oggettivo, delle fonti e dei soggetti coinvolti nel processo di armonizzazione contabile, attraverso la disamina delle modifiche apportate all’impianto costituzionale ed a quello legislativo ordinario e regolamentare. Al fine di agevolare la lettura dell’opera, viene fornito un innovativo quadro sinottico delle norme di attuazione del processo di armonizzazione, che rappresenta graficamente l’evoluzione dei due aspetti del sistema di contabilità pubblica che il legislatore ha inteso riformare: - l’insieme dei principi contabili generali e applicati; - il sistema di classificazione dei dati di bilancio. La trattazione analizza e approfondisce ognuno degli elementi peculiari della riforma avviata dalla legge n. 196/2009, che ha coinvolto, nel suo dispiegarsi, i sistemi contabili di Regioni e province autonome, enti locali, bilancio dello Stato, Università, enti del settore sanitario ed enti non territoriali. In particolare, sono esaminati gli strumenti e i principi volti a ovviare alle diversità caratterizzanti il sistema di contabilità pubblica italiana. L’opera affronta e spiega l’insieme delle regole contabili uniformi introdotte dal legislatore, i nuovi sistemi di classificazione (comune piano dei conti integrato; schemi di bilancio articolati in missioni e programmi, tassonomia per la riclassificazione dei dati contabili e di bilancio) e illustra le modalità di integrazione della contabilità economico-patrimoniale, estesa oggi a tutta la P.A. Il quadro sinottico agevola la lettura dell’opera, consentendo: - una visione verticale della riforma, mediante la quale il lettore può rinvenire, per ogni tipologia di amministrazione, l’evoluzione del processo di armonizzazione contabile, con particolare attenzione ai provvedimenti formalizzati, in via di perfezionamento o di predisposizione, alla data di pubblicazione dell’opera. - una visione orizzontale del processo di riforma, attraverso la disamina dello stato dell’arte dei pilastri dell’armonizzazione contabile considerando gli stessi trasversalmente tra le diverse norme di attuazione. Tale approccio è sviluppato nei capitoli relativi al piano dei conti, alla classificazione per missioni e programmi e agli schemi di bilancio e sfocia nella trattazione dei sistemi informativi della P.A. Entrambi gli approcci – orizzontale e verticale – sono contestualizzati rispetto al sistema contabile in uso, in fase di autorizzazione, dalle amministrazioni pubbliche oggetto di osservazione. Si distingueranno, pertanto, gli indirizzi di tipo normativo e tecnico sottostanti la disciplina di bilancio delle amministrazioni in contabilità finanziaria da quelli caratterizzanti le amministrazioni in contabilità civilistica. L’opera si perfeziona, infine, attraverso una diffusa trattazione dell’evoluzione del contesto internazionale. Si affronta il tema della rinnovata governance europea e, per la prima volta in un manuale di finanza pubblica, si rappresenta il tema del raccordo tra la contabilità pubblica e la contabilità nazionale, mostrandone differenze strutturali e concettuali, illustrando le modalità di elaborazione dei principali saldi di finanza pubblica nazionale, che guidano le scelte di politica economica a livello locale e nazionale. STRUTTURA Capitolo 1 - Contabilità pubblica – Quadro di riferimento Capitolo 2 - Principali innovazioni nella contabilità delle PA: il processo di armonizzazione Capitolo 3 - Nuova governance economica e contabile europea Capitolo 4 – Contabilità nazionale Capitolo 5 - Saldi di finanza pubblica e raccordo tra contabilità pubblica e contabilità nazionale Capitolo 6 - Sistemi contabili delle PA: contabilità finanziaria e contabilità economico-patrimoniale Capitolo 7 - Ciclo del bilancio (programmazione, gestione e controllo) Capitolo 8 - Piano dei conti Capitolo 9 - Classificazione per missioni e programmi e comuni schemi di bilancio Capitolo 10 - Cenni sui sistemi informativi per i dati contabili delle amministrazioni pubbliche

Download or read book Evoluzione dei sistemi contabili nelle amministrazioni pubbliche locali written by Maria Carmela Serluca and published by FrancoAngeli. This book was released on 2024-10-28T00:00:00+01:00 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1312.20

Download or read book L armonizzazione contabile delle Regioni degli Enti locali e dei loro organismi written by Marcella Mulazzani and published by Maggioli Editore. This book was released on 2016 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La nuova contabilit delle amministrazioni pubbliche Principi e strumenti dell armonizzazione contabile nel rinnovato conteso tecnico e normativo europeo written by Massimo Anzalone and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Public Financial Management Reform written by James Guthrie and published by IAP. This book was released on 2005-05-01 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to give readers detailed information and perspectives on the reform of financial management reform practices in a variety of national settings around the world. The chapters explore the reform agenda in each nation and factors that stimulated change. Each chapter addresses the extent of the influence of "New Public Management" concepts and practices on reform implementation. The nations whose experience is represented in this book are among the most often cited examples of progressive change to be examined and perhaps emulated by governments in other nations. In the introductory chapter the editors address the question whether and to what extent the financial management reforms detailed in the book reveal real progress or a progression of questions and dilemmas faced but not solved over the past several decades.

Download or read book Verso il nuovo sistema di contabilit nazionale written by and published by . This book was released on 1996 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1873 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounts and Papers of the House of Commons written by Great Britain. Parliament. House of Commons and published by . This book was released on 1873 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Historical Accounting Literature written by Institute of Chartered Accountants in England and Wales. Library and published by Cassell Academic. This book was released on 1975 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Nuovo sistema di controlli sulla spesa pubblica written by Banca d'Italia and published by . This book was released on 1994 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comptes et statistiques des administrations publiques written by Statistical Office of the European Communities and published by . This book was released on 1971 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Italian Journal of Sociology written by Augusto Bosco and published by . This book was released on 1907 with total page 932 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management and Valuation of Heritage Assets written by Loris Landriani and published by Springer Science & Business Media. This book was released on 2013-10-29 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

Download or read book European Democratic Institutions and Administrations written by Francesco Merloni and published by Springer. This book was released on 2018-09-03 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the results of extensive international comparative research into the effects of the economic and financial crisis on democratic institutions and social cohesion policies. The collected studies describe and analyse the measures (often referred to as "reforms") adopted to counter the crisis and the effects of these measures.It investigates three areas: the impact on the functioning of institutions, with respect to the relationship between representative institutions and governments, and the organisational structure of administrations at national and local levels; the impact that the austerity policies on public spending have on social rights; and the impact on traditional instruments of public action (administrative simplification, public services delivering, the use of common assets).The general findings highlight the effect of reducing the administrative and government capacity of the democratic institutions: the public sector, rather than being innovative and made more effective, declines, offering increasingly poor public services and making bad decisions, fuelling substantive or formal privatisation solutions, which in turn cause further weakening.

Download or read book The National Union Catalog Pre 1956 Imprints written by and published by . This book was released on 1978 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book European Contributions to Accounting Research written by Anthony G. Hopwood and published by . This book was released on 1984 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book EMU Integration and Member States Constitutions written by Stefan Griller and published by Bloomsbury Publishing. This book was released on 2021-02-25 with total page 803 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, legal scholars from the EU Member States (with the addition of the UK) analyse the development of the EU Member States' attitudes to economic, fiscal, and monetary integration since the Treaty of Maastricht. The Eurozone crisis corroborated the warnings of economists that weak economic policy coordination and loose fiscal oversight would be insufficient to stabilise the monetary union. The country studies in this book investigate the legal, and in particular the constitutional, pre-conditions for deeper fiscal and monetary integration that influenced the past and might impact on the future positions in the (now) 27 EU Member States. The individual country studies address the following issues: - Main characteristics of the national constitutional system, and constitutional culture; - Constitutional foundations of Economic and Monetary Union (EMU) membership and related instruments; - Constitutional obstacles to EMU integration; - Constitutional rules and/or practice on implementing EMU-related law; and - The resulting relationship between EMU-related law and national law Offering a comprehensive and detailed assessment of the legal and constitutional developments concerning the Economic and Monetary Union since the Treaty of Maastricht, this book provides not only a study of legal EMU-related measures and reforms at the EU level, but most importantly sheds light on their perception in the EU Member States.