1. Historical evolution and characteristics of the accounting systems in the public sector: traditional scope - authorization of government expenditure and prominence of the approved budget - use of the budget for planning and control purposes - cash and obligation-based budgetary accounting systems: objectives, scope, rules, method, typical results - new dimensions of accountability - the role of accrual accounting - international trends - the IPSAS
2. The accounting reform in Italy: recent laws for accounting harmonization, subsequent application decrees and implementation state-of-the-art in the different sub-sectors of the general government
3. The accounting system, budgeting and financial reporting of Regions and local governments in Italy: general accounting principles - the applied principle for obligation-based budgetary accounting - mid-term budget framework and the Documento Unico di programmazione - structure of the approved budget - general and partial balances in the approved budget - budgetary accounting during the year - end-of-year budgetary account and the notion of financial position - accrual basis of accounting and the applied principle for accrual accounting - statement of financial position - statement of financial performance - integration between budgetary and accrual-based financial accounting
ITALIAN VERSION
