Home  Journals  International Accounting  2(152) - 2011 January

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

Available online: 20 January 2011

Subject Heading: Foreign experience

JEL Classification: 

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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