Explaining the consolidation of financial statementsin the Swiss Federal Government
2012 (English)In: Yearbook of Swiss Administrative Sciences 2012, Winterthur: Swiss Society of Administrative Sciences SSAS , 2012, 11-22 p.Chapter in book (Refereed)
The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.
Place, publisher, year, edition, pages
Winterthur: Swiss Society of Administrative Sciences SSAS , 2012. 11-22 p.
Swiss Federal Government, Consolidated Financial Statement, IPSAS
IdentifiersURN: urn:nbn:se:hkr:diva-10492OAI: oai:DiVA.org:hkr-10492DiVA: diva2:619925