PRINCIPI CONTABILI PER GLI ENTI NON PROFIT Principio n. 1: quadro sistematico per la preparazione e la presentazione del bilancio degli Enti non profit

At the end of 2010 the Onlus Agency published the accounting principles concerning non profit organizations. This document completes the regulatory framework of this type of enterprise of which various ministerial decrees have indicated structural characteristics, managerial aspects and extraordinary operations such as transformations, mergers, spin-outs and acquisitions. The activity of non profit organizations and its financial statements have now a better clarity and a more organic discipline.