Inhalt und Info:
The purpose of this course is to present the International Public Sector Accounting Standards (i.e. IPSAS), recognized internationally and used by most public entities (e.g. Swiss Confederation, UN, etc.). Through exercises and problems, students will have the opportunity to become accustomed with the preparation of financial statements in the public sector. A good command of IPSAS will give students the required tools to analyze the financial position and performance of a public organization. The course also introduces Swiss GAAP dedicated to NPOs, as well as the main differences among selected Cantons’ accounting practices.