L’introduzione in ambito pubblico di principi contabili internazionali suscita attualmente ampio dibattito, soprattutto in merito alla potenzialità informativa legata ad un loro utilizzo. Obiettivo del presente lavoro è indagare ed evidenziare i vantaggi, i limiti e gli effetti sul bilancio in termini di informativa e accountability derivanti dall’adozione degli IPSAS attualmente previsti per il settore pubblico, attraverso una disamina dell’impianto contabile proposto dai principi contabili internazionali ed un confronto con quello scaturente dai principi contabili nazionali italiani. Il contributo che tale articolo si prefigge è quello di suggerire una proposta di revisione dei sistemi contabili degli enti locali, al fine di superare o migliorare i limiti informativi individuati nel corso della trattazione
The introduction of International Public Sector Accounting Standards (IPSAS) is currently stirring up a broad debate, particularly about the informative potentiality connected with their use.Inthis work, we proceeded to compare the different accounting procedures provided for the repre-sentation of business transactions by the Italian accounting standards with the ones established by the international accounting standards, emphasizing their advantages, their limits and their effects on the financial statements in terms of disclosure and accountability.Through this article we would like to suggest a proposal in order to review the accounting systems of local authorities, so that the informative limits we emphasized in this discussion could be over-come or improved.
The introduction of International Public Sector Accounting Standards (IPSAS) is currently stirring up a broad debate, particularly about the informative potentiality connected with their use.Inthis work, we proceeded to compare the different accounting procedures provided for the repre-sentation of business transactions by the Italian accounting standards with the ones established by the international accounting standards, emphasizing their advantages, their limits and their effects on the financial statements in terms of disclosure and accountability.Through this article we would like to suggest a proposal in order to review the accounting systems of local authorities, so that the informative limits we emphasized in this discussion could be over-come or improved.
