Issue Date | Title | Involved Person(s) |
2020 | Umsetzung und Überprüfung der IPSAS-Ertragsstandards : Neuerungen im Bereich IFRS werden berücksichtigt, vor allem IFRS 15 | Bergmann, Andreas; Wermuth, Marc; Fuchs, Sandro |
2020 | Theme: Governmental accounting and public financial management reforms in Latin America | Gómez-Villegas, Mauricio; Bergmann, Andreas |
2020 | Stocktaking of public sector accounting and reporting environment in PULSAR beneficiary countries | Grafl, Antonia; Schuler, Christoph; Fuchs, Sandro; Bergmann, Andreas; Horni, Pascal, et al |
4-Sep-2019 | A theoretical basis for public sector accrual accounting research : current state and perspectives | Bergmann, Andreas; Fuchs, Sandro; Schuler, Christoph |
2019 | A good practice outline of the multipurpose chart of accounts | Gamkrelidze, Davit; Alaverdyan, Karen; Fonseca, João Carlos; Stachnia, Agnieszka; Bergmann, Andreas, et al |
2017 | Rechnungslegung und Berichterstattung | Bergmann, Andreas; Schuler, Christoph |
2014 | Rahmenkonzept für die Rechnungslegung der öffentlichen Hand : das IPSASB verabschiedet das Conceptual Framework | Bergmann, Andreas |
2013 | Applying the equity method as a means of consolidation in the public sector : experiences in OECD countries (2nd Draft) | Grossi, Giuseppe; Bergmann, Andreas; Rauskala, Iris Eliisa; Fuchs, Sandro |
2012 | 30 Jahre Doppik in der Schweiz : eine Bilanz | Rauskala, Iris Eliisa; Fuchs, Sandro; Bergmann, Andreas |
2012 | The influence of the nature of government accounting and reporting in decision-making : evidence from Switzerland | Bergmann, Andreas |
2010 | Accounting for property: first-time recognition and measurement is crucial? : case study: individual appraisal approach vs. model approach in the IPSAS introduction of the Canton of Zurich | Schuler Brägger, Felix; Bergmann, Andreas |
2010 | Donor driven sequencing principles for public sector accounting reforms | Bergmann, Andreas; Bietenhader, Daniel |
2009 | Europäische Trends im IKS öffentlicher Verwaltungen : Schweizer Gemeinden im Grundsatz auf Kurs | Bergmann, Andreas |
2008 | Report on the enhancement of public sector financial reporting (REPF) in Tajikistan | Bergmann, Andreas; Braun, Robin; Bietenhader, Daniel |
2008 | Practices and opinions on consolidated financial reporting in Swiss cities | Bergmann, Andreas; Bietenhader, Daniel |