The purpose of this article is to provide some insights in the field of accounting for regional government grants related to income in the financial statements of Italian healthcare organisations. First, the crucial role which regional financial arrangements play in the economy of these organisations and the main type of contributions are highlighted. Then, the alternative options of accounting for regional grants related to income are explored. The concluding section puts into perspective the analysis carried out.
I contributi in conto esercizio nel bilancio delle aziende sanitarie
MURA, ALESSANDRO
2004-01-01
Abstract
The purpose of this article is to provide some insights in the field of accounting for regional government grants related to income in the financial statements of Italian healthcare organisations. First, the crucial role which regional financial arrangements play in the economy of these organisations and the main type of contributions are highlighted. Then, the alternative options of accounting for regional grants related to income are explored. The concluding section puts into perspective the analysis carried out.
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