简介：Italian local authorities began a process of outsourcing that led to data in their balance sheets losing significance. It became necessary to find a way of giving stakeholders clear and detailed information concerning local authority activity. For Italian law and for the theorists, this instrument is the consolidated financial statements (CFS).
简介：Italian local authorities began a process of outsourcing that led to data in their balance sheets losing significance. It became necessary to find a way of giving stakeholders clear and detailed information concerning local authority activity. For Italian law and for the theorists, this instrument is the consolidated financial statements (CFS).