Accounting Regulation for Nonprofit Organizations in Italy and Spain: Towards an European Perspective

14 Pages Posted: 1 Jan 2008

See all articles by Claudio Travaglini

Claudio Travaglini

University of Bologna - Department of Management

Enrico Supino

University of Bologna - Department of Management

Juana Fuentes Perdomo

University of Las Palmas de Gran Canaria

Esther Falcon Perez

University of Las Palmas de Gran Canaria

Date Written: 2008

Abstract

The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting regulation for nonprofit entities in Italy (Raccomandandazione sul rendiconto delle aziende nonprofit della Commissione Aziende Nonprofit del Consiglio Nazionale dei Dottori Commercialisti) and in Spain (Plan General de Contabilidad - Adapataciones para fundaciones de competencia estatal y asosciaciones declaradas de utilidad publica por Istitudo Central de Auditoria y Contabilidad) and compare the two regulations. The paper substinues the need for an European framework.

Keywords: Nonprofit accounting, Italian nonprofit accounting regulation, Spanish nonprofit accounting regulation, European accounting nonprofit regulation

JEL Classification: L31, M41, M44, M47, M48

Suggested Citation

Travaglini, Claudio and Supino, Enrico and Fuentes Perdomo, Juana and Falcon Perez, Esther, Accounting Regulation for Nonprofit Organizations in Italy and Spain: Towards an European Perspective (2008). Available at SSRN: https://ssrn.com/abstract=1079454 or http://dx.doi.org/10.2139/ssrn.1079454

Claudio Travaglini (Contact Author)

University of Bologna - Department of Management ( email )

Piazza Scaravilli 2
Bologna, 40100
Italy
++390541434311 (Phone)
++390541434327 (Fax)

Enrico Supino

University of Bologna - Department of Management ( email )

Piazza Scaravilli 2
Bologna, 40100
Italy

Juana Fuentes Perdomo

University of Las Palmas de Gran Canaria ( email )

C/Juan de Quesada, No. 30
Las Palmas de Gran Canaria, Las Palmas 35017
Spain

Esther Falcon Perez

University of Las Palmas de Gran Canaria ( email )

C/Juan de Quesada, No. 30
Las Palmas de Gran Canaria, Las Palmas 35017
Spain

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