The relevance of the figurative economic components for Third Sector Enti-ties: Reflections and proposals

Author/s Marco Tieghi, Carlotta del Sordo
Publishing Year 2023 Issue 2022/2 Language Italian
Pages 14 P. 13-26 File size 252 KB
DOI 10.3280/WE2022-002002
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It is estimated that, in our country, an economic value of about 80 billion euros, equal to 5% of GDP, is attributable to the Third Sector, which is therefore called upon to perform an indispensable social function but with a high economic im-pact. Given these data, it is understandable that the legislator has implemented a reform process, which began with Law 106/2016, aimed at overcoming a defi-cient, dispersed and fragmented legislation of the Third Sector. In the context outlined, the issue of the economic-financial measurement of the value produced by the Third Sector Entities and its related accounting represen-tation has assumed significant importance, a topic that has therefore recently been the subject of renewed attention both in academic studies and in profes-sional practice. The reform assigned a central function to the financial statements, entrusting it with the task of improving the transparency, intelligibility and comparability of economic-financial disclosure. However, the regulatory references leave open numerous questions. This contri-bution aims to try to investigate these issues and to offer possible solutions, in the light of the renewed regulatory context of reference. .

Keywords: Financial statements; Third sector entitites; Transparency; Comparability; Economic and financial disclosure

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Marco Tieghi, Carlotta del Sordo, La rilevanza dei componenti economici figurativi per gli Enti del Terzo Settore: riflessioni e proposte in "WELFARE E ERGONOMIA" 2/2022, pp 13-26, DOI: 10.3280/WE2022-002002