Publication type: Article in scientific journal
Type of review: Peer review (publication)
Title: Accounting for government interventions in the corporate sector : consolidation to be revisited
Authors : Bergmann, Andreas
Published in : Jahrbuch der Schweizerischen Verwaltungswissenschaften
Volume(Issue) : 2011
Issue : 2
Pages : 51
Pages to: 60
Issue Date: 2011
Publisher / Ed. Institution : Schweizerische Gesellschaft für Verwaltungswissenschaften
ISSN: 2296-8717
2296-8725
Language : English
Subject (DDC) : 657: Accounting
658.4: Executive Management
Abstract: The financial reporting standards are providing sufficient guidance for basically all aspects of government interventions into the corporate sector during the financial crisis. However, adoption is reluctant and information available therefore scarce and not comparable. Perhaps the only area which really needs to be revisited on standards level, is consolidation. In this area, standards do not provide a generally acceptable and satisfactory solution.
URI: http://www.sgvw.ch/wp-content/uploads/05_Bergmann_Accounting%20for%20Government%20Interventions%20in%20the%20Corporate%20Sector%20Consolidation%20to%20be%20revisited.pdf
https://digitalcollection.zhaw.ch/handle/11475/8480
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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