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Financial Reporting of International Organizations

(). Financial Reporting of International Organizations. Yearbook of Swiss Administrative Sciences, 1 197-206. Peer reviewed.

International Organizations, namely the UN System, are increasingly adopting the International Public Sector Accounting Standars (IPSAS). As such organizations are similar but still different from governments, there a few specific issues. The article examines the various issues and identifies the reporting for voluntary contributions to be the most critical one.