|Title:||Accounting for government interventions in the corporate sector : consolidation to be revisited|
|Authors :||Bergmann, Andreas|
|Published in :||Jahrbuch der Schweizerischen Verwaltungswissenschaften|
|Publisher / Ed. Institution :||Schweizerische Gesellschaft fuer Verwaltungswissenschaften|
|License (according to publishing contract) :||Licence according to publishing contract|
|Type of review:||Peer review (Publication)|
|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.|
|Departement:||School of Management and Law|
|Organisational Unit:||Institute of Public Management (IVM)|
|Publication type:||Article in scientific Journal|
|Appears in Collections:||Publikationen School of Management and Law|
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