Steht IPSAS im Widerspruch zur Finanzpolitik? Fallbeispiel Public Private Partnership zur Bedeutung von IPSAS für eine nachhaltige Finanzpolitik
Some Swiss experts argue that there are conflicting goals between IPSAS and fiscal policy. Switzerland uses additional depreciation, besides the amount depreciated on a systematic basis over useful life, in order to balance the income statement. For this reason, the Swiss Accounting Model does not f...
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| Format: | Article |
| Language: | deu |
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Ubiquity Press
2010-12-01
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| Series: | Yearbook of Swiss Administrative Sciences |
| Online Access: | https://www.ssas-yearbook.com/articles/18 |