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434447-HS2020-0-Public Sector Accounting





Root number 434447
Semester HS2020
Type of course Lecture
Allocation to subject Business Administration
Type of exam Written exam
Title Public Sector Accounting
Description 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.

The course is both a financial accounting course and an introduction to the analysis of public sector financial statements.

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The course will be based on a mix of in-person teaching and online.
Start with classroom teaching/in-person teaching. The lecturer will then inform about the further procedure.
ILIAS-Link (Learning resource for course) Registrations are transmitted from CTS to ILIAS (no admission in ILIAS possible). ILIAS
Link to another web site Further information for this course
Lecturers Prof. Dr. Franck Missonier-Piera, Institute for Accounting and Controlling, Financial Accounting ✉
ECTS 3
Recognition as optional course possible No
Grading 1 to 6
 
Dates Wednesday 14:15-16:00 Weekly
Friday 8/1/2021 12:45-14:30
Thursday 18/2/2021 14:45-16:30
 
Rooms Seminarraum 212, Hauptgebäude H4
External rooms HS 001, Engehaldenstrasse 8
HS 106 - Hauptgebäude H4
 
Students please consult the detailed view for complete information on dates, rooms and planned podcasts.