The consolidation of annual accounts in the Swiss Federal Government

Bachelor thesis English OPEN
Vollenweider, Petra;
  • Publisher: Högskolan Kristianstad, Sektionen för hälsa och samhälle
  • Subject: Public sector accounting | consolidation theories and methods | Swiss Federal Government

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 i... View more
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