| Publikationstyp: | Beitrag in Magazin oder Zeitung |
| Titel: | Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case |
| Autor/-in: | Bergmann, Andreas |
| Erschienen in: | Public Fund Digest |
| Band(Heft): | 6 |
| Heft: | 1 |
| Seite(n): | 47 |
| Seiten bis: | 54 |
| Erscheinungsdatum: | 2006 |
| Verlag / Hrsg. Institution: | International Consortium on Governmental Financial Management |
| ISSN: | 0736-7848 |
| Sprache: | Englisch |
| Fachgebiet (DDC): | 350: Öffentliche Verwaltung 657: Rechnungswesen |
| Zusammenfassung: | In many public sector entities, especially at the local level, accrual accounting has been in place for many years. The article examines whether there are additional benefits to adopt accounting standards in such a case. The result, although only based on a single case, indicates substantial Advantages. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/8507 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Organisationseinheit: | Institut für Verwaltungs-Management (IVM) |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
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Bergmann, A. (2006). Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case. Public Fund Digest, 6(1), 47–54.
Bergmann, A. (2006) ‘Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case’, Public Fund Digest, 6(1), pp. 47–54.
A. Bergmann, “Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case,” Public Fund Digest, vol. 6, no. 1, pp. 47–54, 2006.
BERGMANN, Andreas, 2006. Do accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten case. Public Fund Digest. 2006. Bd. 6, Nr. 1, S. 47–54
Bergmann, Andreas. 2006. “Do Accounting Standards Matter If the Reporting Entity Alread Applies Accrual Accounting? : Lessons from the City of Kloten Case.” Public Fund Digest 6 (1): 47–54.
Bergmann, Andreas. “Do Accounting Standards Matter If the Reporting Entity Alread Applies Accrual Accounting? : Lessons from the City of Kloten Case.” Public Fund Digest, vol. 6, no. 1, 2006, pp. 47–54.
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