The Swiss accounting law, in force since 1 January 2013, does not make distinctions on the basis of legal form and therefore applies to all companies in Switzerland.
However, it has undergone partial changes with the revised company law, which became effective on 1 January 2023.
These changes are addressed in our newly published brochures, which assist in the application and implementation of the legal requirements.
Structured presentation and explanation of the most important provisions,
3rd edition (Status March 2023)
This publication sets out the main principles of Swiss accounting law in a clearly structured way, explaining the key provisions through illustrative figures and decision trees. An appendix at the end of the brochure provides the full text of margin references to Swiss accounting law. This publication is also designed to offer foreign stakeholders a quick overview of the main aspects of Switzerland's legal framework in this area.
As compared to the 3rd edition, the changes introduced by the revised company law have been incorporated and a new chapter on non-financial reporting has been added.
Illustrative financial statements, 4th edition (Status March 2023)
This publication contains illustrative financial statements for the following three scenarios:
Illustrative financial statements of Industry Ltd
- Swiss public limited company (AG/SA) with operating activities (production, parent company structure)
- Not listed
- Additional provisions for larger companies (Articles 961-961b CO) apply (legally required to undergo statutory audit, consolidated financial statements in accordance with CO)
Illustrative financial statements of Holding Ltd
- Holding company without operating activities (holding interests, group financing)
- Listed
- Additional provisions for larger companies do not apply (exemption from these duties as the company prepares consolidated financial statements in accordance with Swiss GAAP FER)
Illustrative financial statements of Non-Profit Foundation
- Charitable foundation (receipt and distribution of voluntarily contributed funds)
- Additional provisions for larger organizations do not apply (legal requirement to undergo a limited statutory examination only)
An appendix provides a disclosure checklist to verify the completeness of disclosures made in a specific case. The current edition has been updated to consider the changes resulting from the revised company law.
