La riforma dell’università italiana (legge 240/2010) ha sostituito la contabilità finanziaria con quella economico-patrimoniale. Anche il budget segue il criterio di competenza economica, pur conservando carattere autorizzatorio. L’articolo analizza il rapporto tra il budget economico e la composizione del Patrimonio Netto nel bilancio d’esercizio: in particolare, viene esaminato il trattamento contabile delle poste di Patrimonio Netto vincolato. L’articolo, anche in un quadro di confronto internazionale, evidenzia come, a fronte di costi autorizzati ma successivamente non sostenuti, si renda necessario vincolare una parte del patrimonio netto degli enti. L’analisi consente di fornire indicazioni utili agli organi istituzionali, sia sul significato di alcune scelte in fase di programmazione, che sull’interpretazione del risultato d’esercizio.
Italy reformed its Higher Education system with the law 240/2010. The reform enacted the shift from modified cash accounting to an accrual-based system, both in budgeting and financial reporting. The budget authorises now expenses and investments, instead of expenditures: the article explores the effects that the use of an authorising budget may have on the financial statements. In particular, we emphasise the need to allocate part of the result of the period to the restricted equity when expenses authorised in the budget do not incur in the same period. The article has practical implications for the governing committees of universities, since it clarifies the implications of some budgeting decisions as well as the meaning of the result of the period.
Italy reformed its Higher Education system with the law 240/2010. The reform enacted the shift from modified cash accounting to an accrual-based system, both in budgeting and financial reporting. The budget authorises now expenses and investments, instead of expenditures: the article explores the effects that the use of an authorising budget may have on the financial statements. In particular, we emphasise the need to allocate part of the result of the period to the restricted equity when expenses authorised in the budget do not incur in the same period. The article has practical implications for the governing committees of universities, since it clarifies the implications of some budgeting decisions as well as the meaning of the result of the period.
