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Articles & Publications 

Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
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ImageTitle/DescriptionArticle Date 
Liquidity Ordinance (LiqO), SR 952.06

Liquidity Ordinance (LiqO), SR 952.06

Unofficial translation of the Ordinance on the Liquidity of Banks (Liquidity Ordinance, LiqO).
Modified date: 9/2/2015
Regulatory update
New Accounting Law - Illustrative Financial Statements

New Accounting Law - Illustrative Financial Statements

The illustrative financial statements represents a possible financial reporting for the year 2016.
Modified date: 9/1/2015
Business and industry issue; Regulatory update
New global standard for revenue recognition

New global standard for revenue recognition

The international and US bodies responsible for setting financial accounting and reporting standards have today published a joint new standard for revenue recognition.
Modified date: 7/30/2015
Press release
Reading and understanding annual reports

Reading and understanding annual reports

The latest edition of KPMG’s popular “Reading and understanding annual reports”, an easy-to-understand guide to annual reports.
Modified date: 7/28/2015
Business and industry issue
Clarity on Business Reporting - Better Business Reporting

Clarity on Business Reporting - Better Business Reporting

KPMG’s latest publication “Clarity on Business Reporting” illustrates how a conceptual approach can improve corporate reporting.
Modified date: 7/28/2015
Business and industry issue
Circular 2015/03 Leverage Ratio

Circular 2015/03 Leverage Ratio

Unofficial translation of the FINMA Circular about calculation of unweighted leverage ratio – banks.
Modified date: 6/25/2015
Regulatory update
The Application of IFRS: for Chemicals companies

The Application of IFRS: for Chemicals companies

This publication is intended to guide you through some of the accounting challenges facing chemicals companies that report under IFRS.
Modified date: 6/25/2015
Business and industry issue
Circular 2013/01 Eligible equity capital – banks (amended 27.03.14)

Circular 2013/01 Eligible equity capital – banks (amended 27.03.14)

Unofficial translation of the FINMA Circular about the eligible equity capital under supervisory law in the banking sector.
Modified date: 6/17/2015
Regulatory update
Circular 2008/22 Disclosure – banks (amended 29.10.14)

Circular 2008/22 Disclosure – banks (amended 29.10.14)

Unofficial translation of the FINMA Circular about disclosure obligations regarding capital adequacy in the banking sector.
Modified date: 6/8/2015
Regulatory update
Financial Services Accounting Advisory

Financial Services Accounting Advisory

KPMG’s FS Accounting Advisory team provides you tailor-made solutions on IFRS, Circular 2015/1 and the New Laws on Accounting and Financial Reporting.
Modified date: 5/13/2015
White paper
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