Research

Steht IPSAS im Widerspruch zur Finanzpolitik? Fallbeispiel Public Private Partnership zur Bedeutung von IPSAS für eine nachhaltige Finanzpolitik

Authors:

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