1,721,024 research outputs found
IFRS 15: impact in the Italian listed Telecommunications companies
No full textConsidering that both revenues are an ideal component to examine as it is the largest earnings component for firms and that from 1st January 2018 became mandatory adopt IFRS 15 that discipline “revenues from contracts with clients” is interesting to understand if Italian listed companies provide information about the potential impact of this new standard. The present study focuses the attention to the telecommunications industry that is considered one of the most involved by the adoption of IFRS 15.
The methodology used to carry out the research is a content analysis.
In line with the expectations of authors, the study concludes that in the Italian Telecommunications listed companies exist a direct correlation between the potential impact of IFRS 15 and the quantity and quality information provided in the annual reports elaborated for the two years prior to adopting the new standard
Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study
No full textIFRS 15 “revenues from contracts with clients”, became mandatory for the IFRS compliance companies as from
the 1st January 2018. From different studies, appear that the telecommunications companies represent the major
industry impacted from the adoption of the new standard. In the present study were selected the
Telecommunications companies listed in the Italian and Spanish market.
The methodology used to carry out this research is the content analysis, using the paradigm of the stakeholder
theory.
From the findings of the research, it is possible to hypothesize that exist a direct correlation between the potential
impact of IFRS 15 and the quantity and quality of information provided in the annual report elaborated for the
two years prior to adopting the new standard.
This result could also be used to understand the listed Telecommunications companies managers’ capabilities. In
fact, it is renowned that the best managers could be retained t
L’ELENCO ISTAT E LA NOZIONE DI “PUBBLICA AMMINISTRAZIONE”
No full textA seguito dell’adesione dell’Italia all’Unione monetaria, molte norme del nostro ordinamento utilizzano il
termine “settore delle amministrazioni pubbliche” nell’imporre una serie di vincoli finanziari esclusivamente
volti al rispetto dei “parametri di stabilità e crescita” stabiliti a livello di Unione europea. In tale contesto, la
nozione che deve essere accolta è rinvenibile nel Sistema europeo dei conti nazionali (c.d. Sec) (1), che è
finalizzata ad identificare le entità che vengono conteggiate nel “conto economico consolidato” di ogni Paese
dell’Unione europea, ossia nel documento statistico posto alla base del calcolo dei parametri di stabilità europei.
In Italia, l’identificazione di tali enti è stata affidata all’Istat (Istituto nazionale di statistica) che ha provveduto
– una prima volta nel 2005 e poi, dal 2010, ogni anno – alla pubblicazione di uno specifico elenco, noto
come “Elenco Istat”.
Ciò ha generato una serie di contenziosi sollevati di fronte al tribunale amministrativo da singole amministrazioni
avverse all’inserimento in tale elenco. Con la l. n. 228/2012 tali ricorsi sono passati alla Corte dei
conti (2).
L’indagine condotta (3) cerca di rispondere alle seguenti domande di ricerca (Rq – Research questions):
Rq1: L’elenco Istat pubblicato sulla Gazzetta Ufficiale fornisce il nominativo di tutte le amministrazioni
pubbliche coinvolte dall’“armonizzazione contabile”?
Rq2: Quali criteri ha utilizzato l’Istat per comporre l’elenco delle amministrazioni pubbliche?
Rq3: È possibile identificare un elenco dettagliato delle amministrazioni incluse nell’elenco Istat ed identificarne
l’indirizzo di posta elettronica?
La metodologia adottata in questo lavoro è di carattere esplorativo e descrittivo, di tipo trasversale – ossia
studiando una sezione di popolazione in un determinato momento – svolta attraverso: da un lato, una analisi
interdisciplinare della dottrina sulla nozione di “pubblica amministrazione”; dall’altra, sul campo, mediante
l’uso di documenti ufficiali di pubblico dominio e il ricorso alle banche dati di altre fonti istituzionali
The Harmonization of accounting in the italian public sector: a new accrual basis standard versus IPSAS
No full text"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. anchored to the 'history' of accounting and which, today, allow us. to define the principle of accrual accounting for ‘non-business’. activities differently to that applicable to profit-oriented. companies. This also gives rise to a different interpretation of the. economic result. This work subsequently provides a ‘fieldwork’. analysis of how accrual accounting has been introduced in the. Italian public sector through an on-going accounting. harmonization project. Finally, this paper offers a critical. examination of the current accrual basis recognised by the. International Public Sector Accounting Standards (IPSAS), as. compared to its theoretical definition. The conclusions of this. paper support the theory that the IPSAS can contribute to the. current harmonization of Italian government accounting, but also. reverse.
THE AUTHORIZING FUNCTION OF BUDGETS IN PUBLIC ADMINISTRATION. THE APPLICABILITY OF IPSAS 24 IN ITALY
No full textThis paper begins with the assumption that in many public administrations, budgets are not limited
to the role of mere statements to provide additional information; they are authorisations
with a legal value that make them autonomous documents. Our aim was therefore to analyse the
relations between politicians and managers, focusing in particular on the governance models in
use within public administration in Italy and the role of budgeting in these cases. We have also
looked at the contents and constraints of IPSAS 24, from which the difficulties of its application in
Italy have emerged. Our research has led to a firm belief that IPSAS 24 needs to be supplemented
by an international standard specifically dedicated to budgeting. Moreover, this should include a
European version which takes into account SEC 95 and the COFOG classification
ESISTE UN PRINCIPIO DELLA "COMPETENZA ECONOMICA" SPECIFICA PER LE PUBBLICHE AMMINISTRAZIONI? ANALISI TEORICA ED ARMONIZZAZIONE CONTABILE DELLE PUBBLICHE AMMINISTRAZIONI ITALIANE
No full text"IL LAVORO ANALIZZA IL PRINCIPIO DELLA COMPETENZA ECOMICA APPLICATO ALLE GESTIONI NON PROFIT QUALI SONO LA MAGGIOR PARTE DELLE AMMINISTRAZIONI PUBBLICHE. L'ANALISI E' CONDOTTA PARTENDO DA CONCETTI ANCORATI E CONSOLIDATI NELLA "STORIA" DELLA CONTABILITA' CHE CONSENTONO, OGGI, DI DARE UNA DEFINIZIONE DEL PRINCIPIO DELLA CONTABILITA' ECONOMICA PER LE ATTIVITA' NON PROFIT DIFFERENTE DA QUELLO APPLICABILE ALLE IMPRESE PROFIT ORIENTED. DA CIO' CONSEGUE ANCHE UNA DIVERSA INTERPRETAZIONE DEL RISULTATO ECONOMICO D'ESERCIZIO. SUCCESSIVAMENTE SI PASSA AD UN'ANALISI "SUL CAMPO" DI COME LA CONTABILITA' ECONOMICA E' STATA INTRODOTTA NELLE PUBBLICHE AMMINISTRAZIONI ITALIANE NEL PROCESSO DI ARMONIZZAZIONE IN CORSO. INFINE, SI ESAMINA IN CHIAVE CRITICA L'ATTUALE PRINCIPIO DELLA COMPETENZA ECONOMICA ACCOLTO DALL'IPSAS COMPARANDOLO CON LA DEFINIZIONE TEORICA. LE CONCLUSIONI ATTENGONO A COME I PRINCIPI IPSAS POSSANO CONTRIBUIRE AL PROCESSO DI ARMONIZZAZIONE CONTABILE DELLE AMMINISTRAZIONI PUBBLICHE ITALIANE, MA ANCHE IL CONTRARIO.
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analisys and Harmonization of Italian Government Accounting
No full text"\"This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, in-cluding most general government bodies. The analysis is carried out by referring to concepts that are well-established and firmly anchored to the “history” of accounting and which, today, allow us to define the principle of accrual ac-counting for “non-business” activities differently to that applicable to profit-oriented companies. This also gives rise to a different interpretation of the economic result. This work subsequently provides a “fieldwork” analysis of how accrual accounting has been introduced in the Italian public sector through an on-going accounting harmonization project. Fi-nally, this paper offers a critical examination of the current accrual basis recognised by the International Public Sector Accounting Standards (IPSAS), as compared to its theoretical definition. The conclusions of this paper support the the-ory that the IPSAS can contribute to the current harmonization of Italian government accounting, but also reverse.\"
THE AUTHORIZING FUNCTION OF BUDGETS IN PUBLIC ADMINISTRATION. THE APPLICABILITY OF IPSAS 24
No full textOur paper begins with the assumption that in many public administrations, budgets are not
limited to the role of mere statements to provide additional information; they are
authorisations with a legal value that makes them autonomous documents. Our aim was
therefore to analyse the relations between politicians and managers, focusing in particular on
the governance models in use within public administration in Italy and the role of budgeting in
these cases. We have also looked at the contents and constraints of IPSAS 24, from which the
difficulties of its application in Italy have emerged. Our research has led to a firm belief that
IPSAS 24 needs to be supplemented by an international standard specifically dedicated to
budgeting. Moreover, this should include a European version which takes into account SEC 95
and the COFOG classification
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