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mandatory joint audit in 2005. This change in regulation therefore provides a unique natural field to study the impact of joint …
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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 …
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