Research note on the Swiss public pension system and its treatment in public sector accounting
At a glance
- Project leader : Pascal Horni
- Co-project leader : Andreas Bergmann
- Project team : Lukas Augustin
- Project status : completed
- Funding partner : Other (Korea Institute of Public Finance / Government Accounting and Finance Statistics Center)
- Contact person : Pascal Horni
Description
Preparation of a research note summarizing the treatment of
public pensions (social benefits) in public sector accounting in
Switzerland on behalf of the Government Accounting and Finance
Statistics Center at Korea Institute of Public Finance (KIPF).
A jurisdiction’s public pension system can have a substantial
impact on public finances and measures of government financial
performance. In view of that, accounting for public pensions
contributes to accountability and transparency and can even
facilitate medium to long-term fiscal planning. Against this
background, a research note summarizing the treatment of the Swiss
public pension system in public sector accounting (PSA) was
prepared to provide Southkorea with a case study of a federalist
country with a multi-faced public pension system.