Issue Date | Title | Involved Person(s) |
2020 | Umsetzung und Überprüfung der IPSAS-Ertragsstandards : Neuerungen im Bereich IFRS werden berücksichtigt, vor allem IFRS 15 | Bergmann, Andreas; Wermuth, Marc; Fuchs, Sandro |
2020 | Stocktaking of public sector accounting and reporting environment in PULSAR beneficiary countries | Grafl, Antonia; Schuler, Christoph; Fuchs, Sandro; Bergmann, Andreas; Horni, Pascal; Warzecha, Iwona; Boyce, Daniel |
2020 | Theme: Governmental accounting and public financial management reforms in Latin America | Gómez-Villegas, Mauricio; Bergmann, Andreas |
4-Sep-2019 | A theoretical basis for public sector accrual accounting research : current state and perspectives | Bergmann, Andreas; Fuchs, Sandro; Schuler, Christoph |
2019 | A good practice outline of the multipurpose chart of accounts | Gamkrelidze, Davit; Alaverdyan, Karen; Fonseca, João Carlos; Stachnia, Agnieszka; Bergmann, Andreas; Fuchs, Sandro; Vatyan, Arman; Kizilbas, Abbas; Yeghoyan, Vigen |
2017 | Accounting standards for complex resources of international organizations | Bergmann, Andreas; Fuchs, Sandro |
2017 | Rechnungslegung und Berichterstattung | Bergmann, Andreas; Schuler, Christoph |
2017 | Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland | Fuchs, Sandro; Bergmann, Andreas; Brusca, Isabel |
2016 | Öffentliche Rechnungslegung | Bergmann, Andreas |
2016 | Öffentliches Rechnungswesen : internationale Standards werden zum "Mainstream" | Bergmann, Andreas |
2016 | Consolidation in the public sector : methods and approaches in organisation for economic co-operation and development countries | Bergmann, Andreas; Grossi, Giuseppe; Rauskala, Iris Eliisa; Fuchs, Sandro |
2016 | IPSAS 14 : Ereignisse nach dem Abschlussstichtag | Bergmann, Andreas; Fuchs, Sandro |
2015 | IPSAS 3 : Bilanzierungs- und Bewertungsmethoden, Änderungen der Schätzgrundlagen und wesentliche Fehler | Bergmann, Andreas; Braun, Robin |
2015 | The financial impact of public sector accrual accounting reforms and its implications : evidence from swiss state level | Fuchs, Sandro; Bergmann, Andreas; Brusca, Isabel |
2015 | The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland | Fuchs, Sandro; Brusca, Isabel; Bergmann, Andreas; Rauskala, Iris Eliisa |