{"id":1531,"date":"2017-12-27T18:01:44","date_gmt":"2017-12-27T17:01:44","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1531"},"modified":"2017-12-27T18:01:44","modified_gmt":"2017-12-27T17:01:44","slug":"il-trattamento-contabile-degli-oneri-di-urbanizzazione-nelle-realta-comunali-il-punto-di-vista-dei-responsabili-dei-servizi-finanziari-the-accounting-treatment-of-urbanization-proc","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/il-trattamento-contabile-degli-oneri-di-urbanizzazione-nelle-realta-comunali-il-punto-di-vista-dei-responsabili-dei-servizi-finanziari-the-accounting-treatment-of-urbanization-proc\/","title":{"rendered":"Il trattamento contabile degli oneri di urbanizzazione nelle realt\u00e0 comunali. Il \u201cpunto di vista\u201d dei Responsabili dei servizi finanziari (The accounting treatment of urbanization proceeds in the municipalities. The \u201cpoint of view\u201d of the financial service menagers)"},"content":{"rendered":"

Marino Roberto\/\u00a0Financial Reporting<\/a>,\u00a0Riviste<\/a>\u00a0\/\u00a0Fascicolo: 1-2011<\/p>\n

\n

Nel corso degli ultimi anni, un ampio dibattito \u00e8 sorto con riferimento alla natura degli oneri di urbanizzazione e alla loro destinazione nel bilancio di previsione annuale. Le diverse interpretazioni che, nel corso dell\u2019ultimo decennio, si sono susseguite a tal riguardo possono essere ascritte al comportamento ondivago del Legislatore che, di volta in volta, ha inserito o soppresso vincoli all\u2019impiego degli oneri di urbanizzazione per il finanziamento della spesa. \u00c8 appena il caso di notare che il trattamento contabile degli oneri di urbanizzazione pu\u00f2 incidere in maniera significativa sul rispetto degli equilibri finanziari del bilancio di previsione annuale dei comuni. Gli oneri di urbanizzazione costituiscono, infatti, entrate non ripetitive, che presentano un gettito estremamente variabile nel corso del tempo. Nel presente lavoro, si illustrano gli esiti di un\u2019indagine empirica che ha coinvolto 106 Responsabili dei servizi finanziari operanti in Regione Puglia al fine di: 1) illustrare le \u201cpercezioni\u201d e i comportamenti pi\u00f9 diffusi in materia di trattamento contabile degli oneri di urbanizzazione; 2) analizzare l\u2019impatto che le differenti scelte contabili adottate con riferimento ai proventi in parola sono in grado di generare sulla salvaguardia degli equilibri finanziari del bilancio di previsione annuale.<\/p>\n

During the last years, a great debate about accounting treatment of urbanization proceeds has arisen. The various interpretations that, in the course of the last decade, have been proposed on this matter can be ascribed to the behaviour of the Italian Legislator that, from time to time, has inserted or deleted constraints to the use of urbanization proceeds. Moreover, it is known that the accounting treatment of urbanization proceeds may have a great impact on the financial equilibriums of the annual budget of municipalities. The urbanization proceeds are, in fact, not repetitive and highly variable revenues. In this paper, after having briefly analysed the main steps of the normative evolution about accounting treatment of urbanization proceeds, the \u201cpoint of view\u201d of 106 financial services managers is investigated in order to 1) describe the most common behaviours with reference to some relevant issues that relate the accounting treatment of urbanization proceeds; 2) determine the effects that the accounting treatment of urbanization proceeds may have on financial stability of municipalities (in particular, on the financial equilibriums of the annual budget). Findings and implications are discussed.<\/p>\n

Keywords:<\/strong> urbanization proceeds, municipalities, annual budget, financial equilibriums<\/p>\n

\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Marino Roberto\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 1-2011 Nel corso degli ultimi anni, un ampio dibattito \u00e8 sorto con riferimento alla natura degli oneri di urbanizzazione e alla loro destinazione nel bilancio di previsione annuale. Le diverse interpretazioni che, nel corso dell\u2019ultimo decennio, si sono susseguite a tal riguardo possono essere ascritte al comportamento ondivago del Legislatore che, di […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[331,332,330,329],"class_list":["post-1531","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-annual-budget","tag-financial-equilibriums","tag-municipalities","tag-urbanization-proceeds","post_format-post-format-quote"],"yoast_head":"\nIl trattamento contabile degli oneri di urbanizzazione nelle realt\u00e0 comunali. 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