Manuale di contabilità e bilancio per enti locali

[Machine translation] The Work, of particular interest and current, offers an organic and systematic framework of the accounting discipline of Local Authorities through a coordinated examination of the financial cycle in its salient phases (planning, management and reporting), taking into account general and applied accounting principles and the most significant pronouncements of the accounting judiciary. The financial accounting system, which represents the main information-accounting system and which has traditionally characterized the functioning of local public administrations, the economic-asset accounting system, devoid of authorization but characterized by informational relevance, and the consolidated financial statements, aimed at ensuring the most effective representation (in a multidimensional way) of the results of the management of the local authority, also depending on the results of the companies and other controlled and participating bodies. Of particular interest, then, are the chapters relating to strategic-operational programming (which is summarized and represented especially in the Single Programming Document).