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The AROMONIZZAZIONE ACCOUNTANCY AND LOCAL AUTHORITIES

HARMONIZATION OF ACCOUNTING SYSTEMS AND CONSOLIDATION OF DATA OF COMPANIES
The Council of Ministers approved the decree implementing the Law 42, which envisages significant innovations in terms of harmonization of the accounting systems of local governments. This decree is inter alia provided that the budgets of the regions and local authorities should be prepared using uniform accounting rules which provide, inter alia, the adoption, in addition to the accounting system used by financial institutions, accounting for money - capital and that the authorities who hold shares and shares in companies and companies should consolidate their accounts with those of subsidiaries and Budget Group will be prepared by June 30 of each year. While waiting for the decree of the process and its full operation is appropriate for the institution to begin to act from the consolidation of administrative data and management of the subsidiaries. In the last decade, roughly, the massive outsourcing of services and fun ¬ tion by the local authorities led to the formation of real hol ¬ ding, with a proliferation of subjects in the head, however, partially or to ¬ so, to those organizations? , although distinct in their economic and legal subjectivity. Beyond these issues, certainly relevant to the local chief are also obligations relating to its public nature, as such, subject to those provided by public finance, and in particular of the Pact stability. The shift occurred at the group level has brought out of the budget of the institution, a document crucial to the definition of financial balance between revenue and expenditure fi ¬ tions, relevant to the stability pact, a number of finan ¬ cial movements, therefore, arise in terms of that elusive, on the other hand, the pro ¬ proliferation of autonomous entities in the legal sense is that economic each with its own budget does not allow a more substantive vision of reality which belongs to the parent entity, both in economic and financial capital, an applicant for ¬ give a unitary representation, which summarizes in a systematic way, the multiple realities existing partial . In contrast, both the budget in financial terms compiled by the parent, like the same statement and account of equity is to understand solamente una parte delle operazioni comunque riconducibili all’attività globalmen¬te svolta dall’ente medesimo, non includendo quelle effettuate dai soggetti parteci¬pati, che possono condurre alla nascita di passività occulte, da porsi poi a carico del¬la collettività. Lo strumento atto ad evitare ciò, costituito appunto dal bilancio consolidato, non ha sinora conosciuto, nell’ambito pubblicistico, a differenza di quello civilistico, un utilizzo sistematico, né una particolare attenzione da parte del legislatore e degli organi istituzionali, anche se, ultimamente, si è andata accentuando l’attenzione volta al recepimento di tale strumento tra le modalità rappresentative dei gruppi lo¬cali. We have therefore created a proposal with related software solutions also significant impact on demand.
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