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Voluntary adoption of the consolidated financial statement and fair value accounting by Italian local governments
Italy.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
2014 (English)In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 26, no 2, 313-344 p.Article in journal (Refereed) Published
Abstract [en]

The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international accounting standards. The analysis of the Italian cases shows neither adjustments of the assets to their fair value, nor any recognition of intangibles other than goodwill in consolidated financial statement (CFS), maintaining the configuration of a municipal corporate group based on historical costs. These findings suggest a lack of focus on FVA by local governments (LGs), which is in contrast with international accounting standards. Using a combination of sources (such as annual reports and interviews), part of this paper is based on multiple-case studies of Italian LGs on the voluntary adoption of CFS.

Place, publisher, year, edition, pages
2014. Vol. 26, no 2, 313-344 p.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-17501OAI: oai:DiVA.org:hkr-17501DiVA: diva2:1149498
Available from: 2017-10-16 Created: 2017-10-16 Last updated: 2017-10-16Bibliographically approved

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Grossi, Giuseppe
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Avdelningen för Ekonomi och arbetslivResearch environment Governance, Regulation, Internationalization and Performance (GRIP
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