Start Submission Become a Reviewer

Reading: Explaining the consolidation of financial statements in the Swiss Federal Government

Download

A- A+
Alt. Display

Research

Explaining the consolidation of financial statements in the Swiss Federal Government

Authors:

Daniela Argento ,

Kristianstad University, Sweden
X close

Giuseppe Grossi,

Kristianstad University, Sweden
X close

Petra Vollenweider

Kristianstad University, Sweden
X close

Abstract

The growing development of decentralized entities has highlighted the limitations of the traditional annual reports of governments, which do not necessarily capture the financial consequences of subsidiaries, joint ventures and associates. There is a growing tendency to consider consolidated financial statements as essential to support decision-making processes and to ensure higher public accountability. This paper seeks to understand and to explain how the Swiss Federal Government has prepared its consolidated financial statements for the three fiscal years 2009–2011.

How to Cite: Argento, D., Grossi, G., & Vollenweider, P. (2012). Explaining the consolidation of financial statements in the Swiss Federal Government. Yearbook of Swiss Administrative Sciences, 3(1), 11–22. DOI: http://doi.org/10.5334/ssas.36
1
Views
2
Downloads
Published on 31 Dec 2012.
Peer Reviewed

Downloads

  • PDF (EN)

    comments powered by Disqus