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Research note on the Swiss public pension system and its treatment in public sector accounting

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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.