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Local Governments' Accounting Models: Switzerland

(). Local Governments' Accounting Models: Switzerland. In: Stefano Pozzoli (Hg.). Local Authorities' Accounting and Financial Reporting. Trends and Techniques in Multinational Perspective. (97). Mailand: Franco Angeli.

The Swiss Harmonized Accounting Model was spearheading the introduction of accrual accounting in the public sector in Europe. However, the developments which occurred in the meantime have not been reflected appropriately.