This paper investigates consolidated financial statements (CFS), which have been implemented by several countries. In Italy, CFS implementation was preceded by a testing period in which local governments could participate on a voluntary basis. This paper explains why this was a useful preliminary step to implementing CFS: the local governments that took part in the testing period were able to enhance their knowledge of the topic while improving their employees’ skills.
Drivers for the voluntary adoption of consolidated financial statements in local governments
Bisogno, Marco
2019-01-01
Abstract
This paper investigates consolidated financial statements (CFS), which have been implemented by several countries. In Italy, CFS implementation was preceded by a testing period in which local governments could participate on a voluntary basis. This paper explains why this was a useful preliminary step to implementing CFS: the local governments that took part in the testing period were able to enhance their knowledge of the topic while improving their employees’ skills.File in questo prodotto:
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