Title: Local governments' accounting models : Switzerland
Authors : Bergmann, Andreas
Published in : Local authorities' accounting and financial reporting : trends and techniques in a multinational perspective
Pages : 97
Editors of the parent work: Pozzoli, Stefano
Publisher / Ed. Institution : Franco Angeli
Publisher / Ed. Institution: Mailand
Issue Date: 2008
License (according to publishing contract) : Licence according to publishing contract
Series : Economia Angeli Sezione 5, Ricerche di economia applicata
Series volume: 632
Type of review: Not specified
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.
Departement: School of Management and Law
Publication type: Book part
ISBN: 978-88-464-9953-0
URI: https://digitalcollection.zhaw.ch/handle/11475/11372
Appears in Collections:Publikationen School of Management and Law

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