{"product_id":"manuale-di-contabilita-e-finanza-degli-enti-locali","title":"MANUALE DI CONTABILITÀ E FINANZA DEGLI ENTI LOCALI","description":"\u003cdiv style=\"text-align: center;\" data-mce-style=\"text-align: center;\"\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cstrong\u003eAutore\u003c\/strong\u003e: MILANO GIUSEPPE\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e \u003cstrong\u003eCollana\u003c\/strong\u003e: MANUALI\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003cspan data-mce-fragment=\"1\"\u003e\u003cmeta charset=\"utf-8\"\u003e \u003cstrong data-mce-fragment=\"1\"\u003eEditore\u003c\/strong\u003e: EDIZIONI GIURIDICHE SIMONE\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cspan data-mce-fragment=\"1\"\u003e\u003cmeta charset=\"utf-8\"\u003e\u003c\/span\u003e \u003cstrong\u003eISBN\u003c\/strong\u003e: \u003cspan data-mce-fragment=\"1\"\u003e9788891432346\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cstrong\u003eData di pubblicazione\u003c\/strong\u003e: \u003cspan data-mce-fragment=\"1\"\u003e19\/05\/2022\u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003cspan data-mce-fragment=\"1\"\u003e\u003cstrong\u003eNumero di pagine\u003c\/strong\u003e: 416\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003cspan data-mce-fragment=\"1\"\u003e\u003cstrong\u003eDimensioni\u003c\/strong\u003e: 17 x 2.39 x 24 cm\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003cspan style=\"font-family: -apple-system, BlinkMacSystemFont, 'San Francisco', 'Segoe UI', Roboto, 'Helvetica Neue', sans-serif; font-size: 1.4em;\"\u003e-\u003c\/span\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cstrong\u003eDescrizione\u003c\/strong\u003e:\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cmeta charset=\"utf-8\"\u003e\n\u003cspan data-mce-fragment=\"1\"\u003eIl Manuale di Contabilità e Finanza degli enti locali, giunto alla XXIV edizione, offre un quadro completo e aggiornato di una materia che è stata interessata negli ultimi anni da due importanti riforme: la prima, ispirata ai principi del federalismo fiscale, intendeva assicurare a tali enti un’effettiva autonomia finanziaria, ma può dirsi sostanzialmente incompiuta a causa della necessità di coinvolgere maggiormente Comuni, Province e Città metropolitane nel raggiungimento degli obiettivi complessivi di finanza pubblica; la seconda, nata dall’esigenza di armonizzare i sistemi contabili degli enti territoriali (cd. contabilità armonizzata), al fine di facilitare il consolidamento dei dati di bilancio dell’intero comparto pubblico, è invece entrata gradualmente in vigore, sia pure con alcune eccezioni riguardanti gli enti con meno di 5.000 abitanti, per i quali l’adozione della contabilità economico-patrimoniale è facoltativa. Le conseguenze economiche della pandemia da Covid-19, tuttavia, hanno reso più difficile il perseguimento dell’equilibrio finanziario, offrendo nel contempo agli enti locali l’opportunità di partecipare alla realizzazione di una serie di investimenti senza precedenti, nell’ambito del Piano nazionale di ripresa e resilienza (PNRR). Utilizzando un linguaggio comprensibile e ricorrendo a numerosi esempi e a schemi riepilogativi che tracciano un quadro sintetico degli argomenti trattati, il testo guida il lettore alla comprensione delle nuove sfide che attendono gli enti locali nei prossimi anni e delle principali novità introdotte nell’ordinamento finanziario e contabile dai più recenti provvedimenti normativi. Ulteriori risorse, utili ad agevolare lo studio, sono disponibili online attraverso l’apposito QR Code. Per le sue caratteristiche, il Manuale di Contabilità e Finanza degli enti locali consente agli operatori del settore di restare sempre aggiornati e offre un importante supporto a coloro che devono sostenere esami universitari o partecipare a concorsi pubblici.\u003c\/span\u003e\u003cbr\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"attr\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"popup-para\" data-mce-fragment=\"1\"\u003e\n\u003cdiv class=\"upper-first-letter read-more-abstract\" data-mce-fragment=\"1\"\u003e\n\u003cdiv class=\"popup-para\"\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv style=\"z-index: 3; 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