• Service: Audit, Accounting Rules Code of Obligations
  • Type: Business and industry issue, Regulatory update
  • Date: 8/24/2015

New Accounting Law - Illustrative Financial Statements 

This KPMG publication aims to support companies in their first application of the new legislation as far as the presentation of the annual financial statements is concerned. By using three examples, it is shown how the provisions of art. 959 – 961b CO could be implemented in practice. These illustrative financial statements present the possible financial reporting for the year 2016.
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On 23 December 2011 the Swiss Parliament enacted the new law on accounting and financial reporting (Accounting Law), which became effective on 1 January 2013. It will be applicable to financial statements as of and for the financial year 2015, and for consolidated accounts as of 2016, respectively.


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