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 fully apply the IPSAS-focus on «true and fair view». This contradicts the general notion that the true and fair view is the main contribution of accrual accounting to sustainable fiscal policy.

  • Volume: 1
  • Page/Article: 183-196
  • DOI: 10.5334/ssas.18
  • Published on 31 Dec 2010
  • Peer Reviewed