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The consolidation of annual accounts in the Swiss Federal Government
Högskolan Kristianstad, Sektionen för hälsa och samhälle.
2011 (engelsk)Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
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.

sted, utgiver, år, opplag, sider
2011. , s. 24
Emneord [en]
Public sector accounting, consolidation theories and methods, Swiss Federal Government
HSV kategori
Identifikatorer
URN: urn:nbn:se:hkr:diva-9167OAI: oai:DiVA.org:hkr-9167DiVA, id: diva2:511774
Utdanningsprogram
Degree of Bachelor of Science in Business and Economics
Uppsök
Social and Behavioural Science, Law
Veileder
Examiner
Tilgjengelig fra: 2012-03-23 Laget: 2012-03-23bibliografisk kontrollert

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