The Swiss Way of Presenting the Governments’ Financial Statements Naomi Luta

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Uploaded by Naomi Luta     Uploaded date: February 03, 2021    
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Publication date
August 08, 2018
Author(s)
Paper language
Abstract
The goal of this chapter is to give the reader the keys to understanding the financial statements and budget plans as they are prepared and presented by Swiss governments at the three different levels. In Switzerland, as elsewhere, financial statements are a major element of governmental information systems, and must be organized so as to respond to the various expectations interested parties have of the government. These expectations have evolved over time as the country’s internal institutions have transformed, as well as due to technical, accounting, and computing changes. Swiss governments have achieved a high standard of quality in their financial statements with some of them fulfilling all the requirements formulated in the International Public Sector Accounting Standards (IPSASs). This is remarkable, considering the great autonomy the cantons have in this area, and remarkable in the absence of legal strictures obligating cantonal governments to use the proposed harmonized accounting model.
Preferred Citation
Soguel N. (2019) The Swiss Way of Presenting the Governments’ Financial Statements. In: Ladner A., Soguel N., Emery Y., Weerts S., Nahrath S. (eds) Swiss Public Administration. Governance and Public Management. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-92381-9_15
Keywords
Harmonized accounting model; Statement of financial performance; Statement of capital expenditure; Statement of financial position; Cash flow statement
Email
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Category
  • International Accounting / Accounting Harmonization
  • Other
Type of Paper
Book chapter

How to get the paper

From the author (email)
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From other source
https://link.springer.com/chapter/10.1007/978-3-319-92381-9_15

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