|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|
|Published in:||Jahrbuch der Schweizerischen Verwaltungswissenschaften|
|Publisher / Ed. Institution:||Schweizerische Gesellschaft für Verwaltungswissenschaften|
|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.|
|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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