Accounting for Government Interventions in the Corporate Sector Consolidation to be revisited
Zusammenfassung Der Artikel analysiert die Rechnungslegung des Staates in Zusammenhang mit der Globalen Finanzkrise. Im Zentrum stehen die Behandlung von Finanzinstrumenten, die Konsolidierung von Einheiten sowie die Gewährung von Garantien. Die gängigen Standards bieten eine solide Basis für Finanz...
Main Author: | Andreas Bergmann |
---|---|
Format: | Article |
Language: | deu |
Published: |
Ubiquity Press
2011-12-01
|
Series: | Yearbook of Swiss Administrative Sciences |
Online Access: | https://www.ssas-yearbook.com/articles/25 |
Similar Items
-
Public sector corporate governance revisited : the ROI's non-commercial semi-state sector
by: Kelleher, Deirdre
Published: (2016) -
Consolidation accounting: a history of the development of financial reporting standard FRS-37 and sector-neutral consolidation accounting for Crown financial reporting by the New Zealand Government
by: Newby, Sonja Pont
Published: (2008) -
The consolidation of annual accounts in the Swiss Federal Government
by: Vollenweider, Petra
Published: (2011) -
Effects of the International Financial Reporting Standards Consolidated Statement on Corporate Governance and Accounting Information Quality
by: I-Hua Liu, et al.
Published: (2016) -
Accounting Standard, Corporate governance, and accounting quality
by: zaitul zaitul, et al.
Published: (2020-12-01)