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Heritage assets in financial reporting : a critical analysis of the IPSASB's consultation paper

Biondi, Lucia; Grandis, Fabio Giulio; Mattei, Giorgia - In: Journal of Public Budgeting, Accounting & Financial … 33 (2021) 5, pp. 533-551

Purpose: Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial...

Persistent link: https://www.econbiz.de/10012541334

I 7 vizi della competenza finanziaria degli Enti territoriali italiani e i 4 ostacoli all’armonizzazione europea

Grandis, Fabio Giulio; Federici, Andrea - In: Argomenti : rivista di economia, cultura e ricerca sociale 16 (2020), pp. 57-78

Persistent link: https://www.econbiz.de/10012643920

Comparability in IPSASs : lessons to be learned for the European standards

Mattei, Giorgia; Jorge, Susana Margarida Faustino; … - In: Accounting in Europe 17 (2020) 2, pp. 158-182

Persistent link: https://www.econbiz.de/10012256410

L'autonomia contabile degli enti strumentali regionali: armonia o anarchia? Il caso della Regione Marche

Grandis, Fabio Giulio - In: ARGOMENTI 2004/10 (2004) 10

Persistent link: https://www.econbiz.de/10010875951

The valuation methods for small and medium-sized enterprises

Grandis, Fabio Giulio; Palazzi, Federica - In: Piccola impresa : rivista internazionale di studi e ricerche (2015) 2, pp. 33-52

Persistent link: https://www.econbiz.de/10012219620

Design of the participatory budget : how to turn citizens into process protagonists

Mattei, Giorgia; Santolamazza, Valentina; Grandis, … - In: International journal of public sector management 35 (2022) 3, pp. 294-316

Persistent link: https://www.econbiz.de/10013411844

Measuring heritage assets in public sector financial reporting : dream or reality?

Biondi, Lucia; Grandis, Fabio Giulio; Vari, Daniele - In: Measurement in public sector financial reporting : …, (pp. 193-217). 2023

Persistent link: https://www.econbiz.de/10014287728