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The consolidation of annual accounts in the Swiss Federal Government
Kristianstad University, School of Health and Society.
2011 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statements are put together. The research is done on the latest consolidated financial statements, 2010, from the Swiss Federal Government and in combination with an interview with the Head of Consolidation of the Swiss Federal Government. The finding in this research is that the Swiss Federal Government has an Entity Theory approach when consolidating its financial statements.

Place, publisher, year, edition, pages
2011. , 24 p.
Keyword [en]
Public sector accounting, consolidation theories and methods, Swiss Federal Government
National Category
Business Administration
URN: urn:nbn:se:hkr:diva-9167OAI: diva2:511774
Educational program
Degree of Bachelor of Science in Business and Economics
Social and Behavioural Science, Law
Available from: 2012-03-23 Created: 2012-03-23Bibliographically approved

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fulltext(256 kB)1064 downloads
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Type fulltextMimetype application/pdf

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