The so called ‘European Semester’ was introduced in 2011, in order to better an ex ante coordination of economic and budget policies of member states. The need for a reorganization of the budget cycle, already foreseen by law n. 196/2009, which was able to reform national accountancy resulted from the new community procedures aimed at preventing and correcting macro-economic imbalances. This reorganization took place with law. 7 April 2011, n. 39.
The 'European Semester' and changes to the National Accounting Discipline
MERCATI, Livia
2011
Abstract
The so called ‘European Semester’ was introduced in 2011, in order to better an ex ante coordination of economic and budget policies of member states. The need for a reorganization of the budget cycle, already foreseen by law n. 196/2009, which was able to reform national accountancy resulted from the new community procedures aimed at preventing and correcting macro-economic imbalances. This reorganization took place with law. 7 April 2011, n. 39.File in questo prodotto:
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