Publication type: Book part
Type of review: Not specified
Title: Local governments' accounting models : Switzerland
Authors: Bergmann, Andreas
Published in: Local authorities' accounting and financial reporting : trends and techniques in a multinational perspective
Editors of the parent work: Pozzoli, Stefano
Issue Date: 2008
Series: Economia Angeli Sezione 5, Ricerche di economia applicata
Series volume: 632
Publisher / Ed. Institution: Franco Angeli
Publisher / Ed. Institution: Mailand
ISBN: 978-88-464-9953-0
Language: English
Subjects: IPSAS; IVM; HRM; Accounting
Subject (DDC): 657: Accounting
Abstract: The Swiss Harmonized Accounting Model was spearheading the introduction of accrual accounting in the public sector in Europe. However, the developments which occurred in the meantime have not been reflected appropriately.
Fulltext version: Published version
License (according to publishing contract): Licence according to publishing contract
Departement: School of Management and Law
Appears in collections:Publikationen School of Management and Law

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