Accrual Budgeting - Lessons Learned From the Harmonised Accounting Model (HAM) in the Light of IPSAS

Topics:
Budgeting
Tags:
Accrual,
Budgeting,
Finance,
Operational Accounting,
University Of Zurich
Source:
University of Zurich

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Overview: In Switzerland the cantons and local governments have been using a modified accrual model that includes budgeting for almost 20 years. This so-called Harmonised Accounting Model (HAM) has recently been evaluated in the light of IPSAS by a research project of "Adminet" the National Network of Excellence in Public Management. This paper is based on this project. It underlines the generally positive experiences and suggests that the main question to be resolved for accrual budgeting is the budgetary treatment of revaluations. The author shows two options, one following closely the constitutional framework and another following closely the principles of the existing IPSAS.

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Format: PDF | Size: 395KB | Date: Aug 2004 | Pages: 9

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