| Publication type: | Contribution to magazine or newspaper |
| Title: | Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case |
| Authors: | Bergmann, Andreas |
| Published in: | Public Fund Digest |
| Volume(Issue): | 6 |
| Issue: | 1 |
| Page(s): | 47 |
| Pages to: | 54 |
| Issue Date: | 2006 |
| Publisher / Ed. Institution: | International Consortium on Governmental Financial Management |
| ISSN: | 0736-7848 |
| Language: | English |
| Subject (DDC): | 350: Public administration 657: Accounting |
| Abstract: | In many public sector entities, especially at the local level, accrual accounting has been in place for many years. The article examines whether there are additional benefits to adopt accounting standards in such a case. The result, although only based on a single case, indicates substantial Advantages. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/8507 |
| Fulltext version: | Published version |
| License (according to publishing contract): | Licence according to publishing contract |
| Departement: | School of Management and Law |
| Organisational Unit: | Institute of Public Management (IVM) |
| Appears in collections: | Publikationen School of Management and Law |
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Bergmann, A. (2006). Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case. Public Fund Digest, 6(1), 47–54.
Bergmann, A. (2006) ‘Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case’, Public Fund Digest, 6(1), pp. 47–54.
A. Bergmann, “Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case,” Public Fund Digest, vol. 6, no. 1, pp. 47–54, 2006.
BERGMANN, Andreas, 2006. Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case. Public Fund Digest. 2006. Bd. 6, Nr. 1, S. 47–54
Bergmann, Andreas. 2006. “Do Accounting Standards Matter If the Reporting Entity Alread Applies Accrual Accounting? : Lessons from the City of Kloten Case.” Public Fund Digest 6 (1): 47–54.
Bergmann, Andreas. “Do Accounting Standards Matter If the Reporting Entity Alread Applies Accrual Accounting? : Lessons from the City of Kloten Case.” Public Fund Digest, vol. 6, no. 1, 2006, pp. 47–54.
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