Accounting for government interventions in the corporate sector : consolidation to be revisited

Bergmann, Andreas

doi:10.5334/ssas.25

Publication type:	Article in scientific journal
Type of review:	Peer review (publication)
Title:	Accounting for government interventions in the corporate sector : consolidation to be revisited
Authors:	Bergmann, Andreas
DOI:	10.5334/ssas.25
Published in:	Jahrbuch der Schweizerischen Verwaltungswissenschaften
Volume(Issue):	2011
Issue:	2
Page(s):	51
Pages to:	60
Issue Date:	2011
Publisher / Ed. Institution:	Schweizerische Gesellschaft für Verwaltungswissenschaften
ISSN:	2296-8717 2296-8725
Language:	English
Subject (DDC):	657: Accounting 658.4: Executive Management
Abstract:	The financial reporting standards are providing sufficient guidance for basically all aspects of government interventions into the corporate sector during the financial crisis. However, adoption is reluctant and information available therefore scarce and not comparable. Perhaps the only area which really needs to be revisited on standards level, is consolidation. In this area, standards do not provide a generally acceptable and satisfactory solution.
URI:	https://digitalcollection.zhaw.ch/handle/11475/8480
Fulltext version:	Published version
License (according to publishing contract):	Licence according to publishing contract
Departement:	School of Management and Law
Organisational Unit:	Institute of Public Management (IVM)
Appears in collections:	Publikationen School of Management and Law

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Bergmann, A. (2011). Accounting for government interventions in the corporate sector : consolidation to be revisited. Jahrbuch Der Schweizerischen Verwaltungswissenschaften, 2011(2), 51–60. https://doi.org/10.5334/ssas.25

Bergmann, A. (2011) ‘Accounting for government interventions in the corporate sector : consolidation to be revisited’, Jahrbuch der Schweizerischen Verwaltungswissenschaften, 2011(2), pp. 51–60. Available at: https://doi.org/10.5334/ssas.25.

A. Bergmann, “Accounting for government interventions in the corporate sector : consolidation to be revisited,” Jahrbuch der Schweizerischen Verwaltungswissenschaften, vol. 2011, no. 2, pp. 51–60, 2011, doi: 10.5334/ssas.25.

BERGMANN, Andreas, 2011. Accounting for government interventions in the corporate sector : consolidation to be revisited. Jahrbuch der Schweizerischen Verwaltungswissenschaften. 2011. Bd. 2011, Nr. 2, S. 51–60. DOI 10.5334/ssas.25

Bergmann, Andreas. 2011. “Accounting for Government Interventions in the Corporate Sector : Consolidation to Be Revisited.” Jahrbuch Der Schweizerischen Verwaltungswissenschaften 2011 (2): 51–60. https://doi.org/10.5334/ssas.25.

Bergmann, Andreas. “Accounting for Government Interventions in the Corporate Sector : Consolidation to Be Revisited.” Jahrbuch Der Schweizerischen Verwaltungswissenschaften, vol. 2011, no. 2, 2011, pp. 51–60, https://doi.org/10.5334/ssas.25.