accrual Archivi - Diritto & Conti

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La riforma contabile “accrual” prevista nel PNRR: presupposti normativi e possibili impatti sul sistema della contabilità pubblica italiana

Il PNRR, proposto dallo Stato italiano ed approvato a livello europeo, prevede tra le cosiddette “Riforme abilitanti”. Tra queste l'Italia ha proposto di rivoluzionare il sistema contabile pubblico a poco...

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IL PNRR E LA NUOVA CONTABILITA’

Tra le riforme della PA previste dal Piano e passate sotto silenzio c’è una previsione abbastanza fatidica: l’introduzione per la PA della contabilità accrual (cioè della contabilità economico patrimoniale) con...

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