TY - CHAP
T1 - Explaining the consolidation of financial statementsin the Swiss Federal Government
AU - Argento, Daniela
AU - Grossi, Giuseppe
AU - Vollenweider, Petra
PY - 2012
Y1 - 2012
N2 - 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.
AB - 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.
KW - consolidated financial statement
KW - ipsas
KW - swiss federal government
UR - http://www.sgvw.ch/d/Documents/Jahrbuch%20PDFs/Jahrbuch%202012/130131_jahrbuch_2012_Argento,%20Grossi,%20Vollenweider_Explaining%20the%20consolidation%20statements%20in%20the%20Swiss%20Federal%20Government.pdf
M3 - Chapter in book
SP - 11
EP - 22
BT - Yearbook of Swiss Administrative Sciences 2012
PB - Swiss Society of Administrative Sciences SSAS
CY - Winterthur
ER -