Financial Reporting of International Organizations
Bergmann, Andreas (2010). 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.