The paper presents the nonprofit entities accounting regulation in Italy and Spain in an European Perspective. After a presentation of activities of nonprofit entities and difference in their governance the paper presents the accounting regulation for nonprofit entities in Italy (Raccomandazione sul rendiconto delle Aziende Nonprofit della Commissione Aziende Nonprofit del Consiglio Nazionale dei Dottori Commercialisti) and Spain (Plan General de Contabilidad - Adapataciones para fundaciones de competencia estatal y asociasiones declaradas de utilidad publicapor Istitudo Central de Auditoria y Contabilidad and compare two regulations. The paper substinues the need for an European framework.
C.Travaglini, J.Fuentes Perdomo (2007). Accounting Regulation for Nonprofit Organizations in Italy and Spain: towards an European Perspective. BOLOGNA : Alma Mater Digital Library.
Accounting Regulation for Nonprofit Organizations in Italy and Spain: towards an European Perspective
TRAVAGLINI, CLAUDIO;
2007
Abstract
The paper presents the nonprofit entities accounting regulation in Italy and Spain in an European Perspective. After a presentation of activities of nonprofit entities and difference in their governance the paper presents the accounting regulation for nonprofit entities in Italy (Raccomandazione sul rendiconto delle Aziende Nonprofit della Commissione Aziende Nonprofit del Consiglio Nazionale dei Dottori Commercialisti) and Spain (Plan General de Contabilidad - Adapataciones para fundaciones de competencia estatal y asociasiones declaradas de utilidad publicapor Istitudo Central de Auditoria y Contabilidad and compare two regulations. The paper substinues the need for an European framework.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
