Explaining the consolidation of financial statementsin the Swiss Federal Government

Daniela Argento, Giuseppe Grossi, Petra Vollenweider

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Sammanfattning

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.

OriginalspråkEngelska
Titel på värdpublikationYearbook of Swiss Administrative Sciences 2012
UtgivningsortWinterthur
FörlagSwiss Society of Administrative Sciences SSAS
Sidor11-22
Antal sidor11
StatusPublicerad - 2012

Nationell ämneskategori

  • Företagsekonomi (50202)

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