The domestic legislation related to the drawing up of financial statements of health-care companies (Aziende Sanitarie Locali) has experienced a continous evolution and improvement. Given the specific features of such entities (domestic regulation of the health care system, coordination activities run by Regional and State authorities, budget and financial constraints), the issue of financial transparency and comparability has represented the most challenging aspect both for the legislator and the entities involved in the preparation and supervision activities.

Specifically,  the financial statements discipline of ASLs has evolved from a fragmented regional-based discipline to a homogeneous national standard, which has seth forth  precise reporting models (Balance Sheet and Income Statement), the applicable accounting standards, derogations from the common financial statements discpline (based on the Civil Code and related domestic accounting standards issued by the OIC) and an innovative disclosure form. The combination of all these elements finally allows the comparability of financial statements of ASLs throughout the Italian territory, thus allowing Regional and State authorities to run their periodic checks based on comparable figures and schemes.

The article is reported in n. 07/2018 of the Eutekne periodic (Società e Contratti, Bilancio e Revisione).