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International Accounting
 

Development of accounting and the reporting in sector of the government of Switzerland

Vol. 14, Iss. 2, JANUARY 2011

Available online: 20 January 2011

Subject Heading: Foreign experience

JEL Classification: 

Fedchenko E.A. Cand.Econ.Sci., the senior lecturer of chair of accounting, audit and the automated data processing, the Kuban state university
fedchenkoEA@mai l.ru

In article it is told about stories of system of accounting and the reporting in sector of the government of Switzerland, main principles of its construction, features of new model of accounting, about the basic stages of its working out and introduction, a legal basis, reporting structure, budgeting and system of internal control.

Keywords: accounting, the government, system of internal control, book of accounts, budgeting, balance, the report on profits (losses)

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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