Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Fabio Giulio Grandis"'
Autor:
Fabio Giulio Grandis, Andrea Federici
Publikováno v:
Argomenti: Rivista di Economia, Cultura e Ricerca Sociale, Iss 16 (2020)
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, resp
Externí odkaz:
https://doaj.org/article/242ac1558f964c8284dfda4fad6e6604
Publikováno v:
Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence ISBN: 9781801171625
This book chapter intends to analyse a particular measurement basis, namely the ‘value in use’, regarding its definition and application in the public sector context. To this end, the current study assesses the development of a measurement practi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c7e7cfc4928938b7a3ea4afce90bc889
https://hdl.handle.net/11590/432528
https://hdl.handle.net/11590/432528
PurposeWithin the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the C
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ff8800bff36dd977e0671a42f497d870
https://hdl.handle.net/11590/384593
https://hdl.handle.net/11590/384593
In 2013 the European Commission started addressing issues concerning public sector accounting harmonization across EU Member States, embarking on a project to develop European Public Sector Accounting Standards (EPSASs). Although acknowledging the in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5372536f62bef6978617806c8a03b725
https://hdl.handle.net/11590/362932
https://hdl.handle.net/11590/362932
Autor:
Giorgia Mattei, Fabio Giulio Grandis
Publikováno v:
Open Journal of Accounting. :45-58
L’articolo parte dal presupposto che in molte pubbliche Amministrazioni il budget non riveste un ruolo di mero allegato rendiconto al fine di fornire informazioni addizionali, ma acquisisce una valenza giuridica ed autorizzativa che lo rendono un d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::43fd330247d3d60f4587a650590dfb73
https://doi.org/10.4236/ojacct.2014.32006
https://doi.org/10.4236/ojacct.2014.32006
Autor:
fabio giulio grandis, STORTI, AGNESE
L’armonizzazione contabile delle pubbliche Amministrazioni italiane, pur essendo prevista già dal 2001 con la modifica dell’art. 117 della Costituzione, ha preso concreto avvio con la L.196/2009. Tale norma ha definito un ambito di applicazione,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3668::27e2aea3fdc8dc26f4fbe0d9a6ca2f2c
https://hdl.handle.net/11590/338702
https://hdl.handle.net/11590/338702
Autor:
Fabio Giulio Grandis, Federica Palazzi
La stima del valore delle aziende, nelle diverse situazioni e per i molteplici scopi, è un tema centrale della dottrina economico-aziendale ed un problema rilevante della pratica professionale, tanto in Italia quanto all’estero. I numerosi contrib
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::738fab6ff8aa321eb4c729d526d7fa3b
https://hdl.handle.net/11576/2654605
https://hdl.handle.net/11576/2654605
Autor:
Giorgia Mattei, Fabio Giulio Grandis
Publikováno v:
Open Journal of Accounting. :27-37
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to concepts that are well-established and firmly anchor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fefba44aab430791421e053623685ec
https://doi.org/10.4236/ojacct.2012.12004
https://doi.org/10.4236/ojacct.2012.12004