Nr. 1/2023MARCO COTOGNI The third sector branch of ecclesiastical bodies: accounting and reporting profiles

Nr. 1/2023
MARCO COTOGNI
The third sector branch of ecclesiastical bodies: accounting and reporting profiles

Nr. 1/2023ACHILLE ANTONIO CARRABBA Ecclesiastical entities and deeds of patrimonial destination

Nr. 1/2023PAOLO GHERRI Stable patrimony and patrimonial destination in the canonical system

Nr. 1/2023ACHILLE ANTONIO CARRABBA Ecclesiastical entities and deeds of patrimonial destination

Nr. 1/2023PAOLO GHERRI Stable patrimony and patrimonial destination in the canonical system

ABSTRACT

The contribution, after illustrating the rules of the Third Sector Reform dedicated to civilly recognized religious entities, focuses on the access requirements of the same to the legal regime of the Third Sector; in particular, the methods of keeping accounting records and the economic and social reporting obligations are analysed.

KEYWORDS

Civilly recognized religious bodies, Third sector, separate accounting, balance sheets

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Nr. 1/2023
MARCO COTOGNI
The third sector branch of ecclesiastical bodies: accounting and reporting profiles

Nr. 1/2023ACHILLE ANTONIO CARRABBA Ecclesiastical entities and deeds of patrimonial destination

Nr. 1/2023PAOLO GHERRI Stable patrimony and patrimonial destination in the canonical system

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