Switzerland

Details

  • Service: Audit, Accounting and Reporting
  • Type: Business and industry issue, Regulatory update, White paper
  • Date: 3/11/2013

The New Law on Accounting and Financial Reporting 

On 1 January 2013 the new accounting law, agreed by Parliament on 23 December 2011, entered into force. The new law no longer distinguishes between the legal form of a company but more according to the financial size of the business.
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Companies still have time to adapt as the regulations will only come into effect as of financial year 2015; with respect to the group consolidated financial statement, as of the financial year 2016. Companies can voluntarily comply with the new regulations earlier if they wish. This publication gives you an overview about the coming changes regarding the new financial reporting act..

 

 

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