Michela Soverchia

University of Macerata - Department of Economics and Law

Assistant Professor of Accounting

Via Armaroli, 43

Macerata, MC 62100

Italy

http://docenti.unimc.it/michela.soverchia

SCHOLARLY PAPERS

2

DOWNLOADS

454

CITATIONS

2

Scholarly Papers (2)

1.

Accounting Rules for the European Communities: A Theoretical Analysis

6th EIASM international conference on Accounting, Auditing and Management in Public Sector Reforms, September 2010, 32nd EGPA Annual Conference, PSG XIV on EU Administration and Multi-Level Governance, September 2010, 13th Biennial CIGAR Conference, Ghent, June 9-10, 2011, Accounting, Economics and Law: A Convivium. Volume 4, Issue 3, Pages 179–214, DOI: 10.1515/ael-2013-0063, April 2014
Number of pages: 38 Posted: 20 Jun 2010 Last Revised: 08 Nov 2014
Yuri Biondi and Michela Soverchia
French National Center for Scientific Research (CNRS) and University of Macerata - Department of Economics and Law
Downloads 452 (61,572)
Citation 2

Abstract:

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Public Sector Financial Accounting, Governmental Financial Accounting, Public Sector Accountability, Cash Basis, Accrual Basis, Modified Cash Basis, European Commission, accounting and economics of supranational organisations, conceptual framework

2.

European Commission Adoption of IPSAS to Reform Financial Reporting

Abacus, Vol. 47, Issue 4, pp. 525-552, 2011
Number of pages: 28 Posted: 03 Dec 2011
G. Grossi and Michela Soverchia
affiliation not provided to SSRN and University of Macerata - Department of Economics and Law
Downloads 2 (624,925)
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Abstract:

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Area and methods of consolidation, Consolidated financial statements, European Commission, Governmental accounting reforms, IPSAS