Switzerland

Details

  • Service: Audit, Accounting Rules Code of Obligations
  • Date: 6/19/2014

New Accounting Law - Transitional Provisions art. 2 para. 4 

KPMG has released this publication to support the adoption of the new provisions relating to the presentation of financial statements. The transitional provisions of the new accounting law contain different regulations for the first adoption of the law. The brochure gives you an overview on art. 2 para. 4, which regulates the statement and outline of previous year's figures.
cover image
Download Now
PDF files require Adobe Reader to view
On 1 January 2013 the new accounting law, agreed by Parliament on 23 December 2011, entered into force. 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.
 

Audit

We work with national and international companies of all sizes and from all industries as well as with public sector organizations.

Submit a request for proposal (RFP)

Use the request for proposal (RFP) submission form to provide details of the business issues you are facing, or the services you require, that you would like KPMG assistance with.