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dc.contributor.authorBergmann, Andreas-
dc.date.accessioned2018-07-26T08:42:07Z-
dc.date.available2018-07-26T08:42:07Z-
dc.date.issued2006-
dc.identifier.issn0736-7848de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/8507-
dc.description.abstractIn 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.de_CH
dc.language.isoende_CH
dc.publisherInternational Consortium on Governmental Financial Managementde_CH
dc.relation.ispartofPublic Fund Digestde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleDo accounting standards matter if the reporting entity alread applies accrual accounting? : lessons from the city of kloten casede_CH
dc.typeBeitrag in Magazin oder Zeitungde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.funding.euNode_CH
zhaw.issue1de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end54de_CH
zhaw.pages.start47de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume6de_CH
Appears in collections: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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