Advanced Search
MyIDEAS: Login to save this article or follow this journal

Il trattamento contabile degli oneri di urbanizzazione nelle realtà comunali. Il "punto di vista" dei Responsabili dei servizi finanziari

Contents:

Author Info

  • Roberto Marino
Registered author(s):

    Abstract

    During the last years, a great debate about accounting treatment of urbanization proceeds has arisen. The various interpretations that, in the course of the last decade, have been proposed on this matter can be ascribed to the behaviour of the Italian Legislator that, from time to time, has inserted or deleted constraints to the use of urbanization proceeds. Moreover, it is known that the accounting treatment of urbanization proceeds may have a great impact on the financial equilibriums of the annual budget of municipalities. The urbanization proceeds are, in fact, not repetitive and highly variable revenues. In this paper, after having briefly analysed the main steps of the normative evolution about accounting treatment of urbanization proceeds, the "point of view" of 106 financial services managers is investigated in order to 1) describe the most common behaviours with reference to some relevant issues that relate the accounting treatment of urbanization proceeds; 2) determine the effects that the accounting treatment of urbanization proceeds may have on financial stability of municipalities (in particular, on the financial equilibriums of the annual budget). Findings and implications are discussed.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=41359&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: http://www.francoangeli.it/riviste/inglese_download_credit.asp

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by FrancoAngeli Editore in its journal FINANCIAL REPORTING.

    Volume (Year): 2011/1 (2011)
    Issue (Month): 1 ()
    Pages: 93-128

    as in new window
    Handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-001005

    Contact details of provider:
    Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=163

    Order Information:
    Email:
    Web: http://www.francoangeli.it/riviste/Elenco_Prodotti.aspx?startCode=DC

    Related research

    Keywords: Oneri di urbanizzazione; amministrazioni comunali; bilancio di previsione annuale; equilibri finanziari;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:fan:frfrfr:v:html10.3280/fr2011-001005. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.