06/07/2026 | Le sfide del futuro intervento normativo: la roadmap per gli enti locali

The Accrual Reform training program for local authorities continues with the third course, "Accrual Accounting: Conceptual Framework and Transitional Period." The course, divided into two lessons, explores the conceptual framework of the reform and the transition to the new Accrual model. The focus is on the implementation roadmap, the regulatory framework, and the transition from authorized financial accounting to the new accounting system. The first lesson, "Challenges of Future Regulatory Intervention: The Roadmap for Local Authorities," analyzes the conversion of the Legislative Decree 118 income statement and balance sheet into an Accrual model according to the templates provided by the Ministry of the Economy and Finance. Instructors: Cinzia Simeone - General Inspectorate for Public Administration Finance – RGS, Ministry of the Economy and Finance Nicola Rebecchi - Director of the Financial Services, Taxes, and State Property Department, Municipality of Mantua