La valutazione delle attività di bilancio nel settore pubblico: considerazioni sulla esportabilità dei criteri sviluppati nella letteratura del settore privato

The measurement of non financial assets is one of the most significant innovations introduced by the accrual basis into public sector accounting. The corresponding private sector accounting literature has developed several possible bases for measurement. The present work examines their “exportability” to the public sector underlying the essential link amongst: measurement basis, the scope of financial statements and the concept of income and value assumed for accounting purposes.