Voluntary adoption of the consolidated financial statement and fair value accounting by Italian local governments

Affärsverksamhet och ekonomi

• Consolidated Financial Statements 100%
• Fair Value Accounting 91%
• International Accounting Standards 84%
• Local Government 78%
• Corporate Groups 48%
• Historical Cost 45%
• Annual Reports 44%
• Public Sector 43%
• Intangibles 40%
• Fair Value 39%
• Goodwill 38%
• Multiple Case Study 34%
• Consolidation 32%
• Assets 19%

Samhällsvetenskap

• financial statement 97%
• annual report 20%
• consolidation 15%
• assets 14%
• public sector 14%
• costs 9%
• lack 8%
• interview 7%
• Group 5%