Accounting and Reporting 

Whether OR, Swiss GAAP FER, IFRS or US GAAP is your accounting regime - our advisors can provide you with professional answers to all your questions concerning national and international accounting and reporting.


KPMG can give you sound advice if you want to switch accounting systems or become a listed company for the first time (IPO). We actively track developments on the accounting and reporting front and provide you with updates and analyses.

Accounting rules according to the Swiss Code of Obligations (OR)

The accounting provisions of the Swiss Code of Obligations (OR) are geared to protecting the creditor. They permit the formation of hidden reserves. Although consolidated financial reporting is a feature of the OR, the Code does not address the issue of accounting provisions for consolidated financial statements. A new bill is being discussed in parliament.


The Swíss accounting standards Swiss GAAP FER aim to impart a true and fair view of an organization's assets, financial position and earnings. Swiss GAAP FER standards set out the core issues of accounting in a clear and concise manner.


The International Financial Reporting Standards (IFRS) are a single set of high quality, understandable international accounting standards.  

US generally accepted accounting principles (US GAAP) are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. We have years of experience in auditing consolidated and statutory financial statements based on the US GAAP accounting regime.
More and more is being demanded of administrative bodies and public corporations: public services are to cost less and be performed more effectively. Reliable accounting data and business management planning and steering systems form the basis for organizing local, cantonal and national government structures in a service-oriented way.

Lukas Marty

Lukas Marty

Head of Audit

+41 58 249 36 49