Research
Steht IPSAS im Widerspruch zur Finanzpolitik? Fallbeispiel Public Private Partnership zur Bedeutung von IPSAS für eine nachhaltige Finanzpolitik
Authors:
- Felix SchulerEmail Felix Schuler
Abstract
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