ACCOUNTING REGULATION FOR NONPROFIT ORGANIZATIONS IN ITALY AND SPAIN: TOWARDS AN EUROPEAN PERSPECTIVE

Travaglini, Claudio and Fuentes Perdomo, Juana and Supino, Enrico and Perez Falcon, Esther (2007) ACCOUNTING REGULATION FOR NONPROFIT ORGANIZATIONS IN ITALY AND SPAIN: TOWARDS AN EUROPEAN PERSPECTIVE. [Preprint]
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Abstract

The paper present the nonprofit entities accounting regulation in Italy and in 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 (Raccomandandazione sul rendiconto delle aziende nonprofit della Commissione Aziende Nonprofit del Consiglio Nazionale dei Dottori Commercialisti) and in Spain (Plan General de Contabilidad - Adapataciones para fundaciones de competencia estatal y asosciaciones declaradas de utilidad publica por Istitudo Central de Auditoria y Contabilidad) and compare the two regulations. The paper substinues the need for an Europea framework.

Abstract
Document type
Preprint
Creators
CreatorsAffiliationORCID
Travaglini, Claudio
Fuentes Perdomo, Juana
Supino, Enrico
Perez Falcon, Esther
Keywords
Nonprofit accounting, Italian nonprofit accounting regulation, Spanish nonprofit accounting regulation, European accounting nonprofit regulation
Subjects
DOI
Deposit date
11 Apr 2007
Last modified
16 May 2011 12:05
URI

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