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. |
URI: | https://digitalcollection.zhaw.ch/handle/11475/11372 |
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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Bergmann, A. (2008). Local governments’ accounting models : Switzerland. In S. Pozzoli (Ed.), Local authorities’ accounting and financial reporting : trends and techniques in a multinational perspective. Franco Angeli.
Bergmann, A. (2008) ‘Local governments” accounting models : Switzerland’, in S. Pozzoli (ed.) Local authorities” accounting and financial reporting : trends and techniques in a multinational perspective. Mailand: Franco Angeli.
A. Bergmann, “Local governments’ accounting models : Switzerland,” in Local authorities’ accounting and financial reporting : trends and techniques in a multinational perspective, S. Pozzoli, Ed. Mailand: Franco Angeli, 2008.
BERGMANN, Andreas, 2008. Local governments‘ accounting models : Switzerland. In: Stefano POZZOLI (Hrsg.), Local authorities‘ accounting and financial reporting : trends and techniques in a multinational perspective. Mailand: Franco Angeli. ISBN 978-88-464-9953-0
Bergmann, Andreas. 2008. “Local Governments’ Accounting Models : Switzerland.” In Local Authorities’ Accounting and Financial Reporting : Trends and Techniques in a Multinational Perspective, edited by Stefano Pozzoli. Mailand: Franco Angeli.
Bergmann, Andreas. “Local Governments’ Accounting Models : Switzerland.” Local Authorities’ Accounting and Financial Reporting : Trends and Techniques in a Multinational Perspective, edited by Stefano Pozzoli, Franco Angeli, 2008.
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