Switzerland: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

When Is It Time To Implement A Turnaround Strategy?

As accountants, we're often the first to see when a client's business is heading toward trouble. Financial statements can reveal shrinking margins, declining cash flow...

Switzerland Accounting

GGI Global Alliance

Ausgliederung einer Beteiligung zum Verkehrswert

Ausgliederung einer Beteiligung zum Verkehrswert, EXPERT FOCUS, Dezember 2025, S. 561 ff.

Switzerland Tax

BK

Bär & Karrer

Leitfaden für Schweizer Anleihen

Dieser Leitfaden soll schweizerischen und internationalen Unternehmen, welche die Ausgabe von Anleihen auf dem Schweizer Markt (oder auf dem EUR-Markt durch Schweizer Emittenten)...

Switzerland Commercial

AA

Advestra AG

Swiss Bond Guide

This guide is designed to assist Swiss and international companies planning to issue bonds on the Swiss market (or on the EUR-market by Swiss issuers)...

Switzerland Finance

AA

Advestra AG

Der (Wieder-)Verkauf von eigenen Aktien mit Gewinn stellt keinen steuerbaren Ertrag dar

Switzerland Tax

VA

Vischer AG

Hidden In Plain Sight – Financial Statement Manipulation

Switzerland Accounting

AM

Alvarez & Marsal

Value-Added Tax Reform - Upcoming VAT Rate Adjustments In Switzerland

Switzerland Tax

BP

Bergt & Partner AG

BEPS Pillar II – What Are The Impacts On M&A Transactions?

Switzerland Commercial

EY

Ernst & Young AG

Swiss Accounting Regulations And Auditing Requirements

Worldwide Accounting

DG

Dixcart Group Limited

SIX Publishes Framework For Swiss SPACs

Switzerland Commercial

AA

Advestra AG

CONVINUS Global Mobility Alert Week 24.2022

Worldwide Immigration

C

CONVINUS

Green Light For Swiss SPACs: New Rules For The Listing Of SPACs On Six Swiss Exchange Adopted

Switzerland Commercial

BK

Bär & Karrer

FINMA Authorizes SIX Exchange Regulation And BX Swiss As Review Bodies For Review And Approval Of Prospectuses

Switzerland Finance

LS

Lenz & Staehelin

Steuerliche Behandlung Des Forderungsverzichts Des Gesellschafters

Switzerland Tax

BK

Bär & Karrer

EU Digital Omnibus Package: An Overview

Switzerland Privacy

LS

Lenz & Staehelin

Global Chaos And Global Trade – The New World Disorder And The Ensuing Economic Carnage

Worldwide International

GGI Global Alliance

CONVINUS Global Mobility Alert 7.2026

Switzerland Immigration

C

CONVINUS

Forming A Company In Switzerland: Articles Of Association And Shareholders' Agreements Explained

Switzerland Commercial

LP

Logan & Partners

Swiss Federal Supreme Court Ends The Retrocession Saga: No Restitution Duty In Execution-only Relationships

Switzerland Finance

BK

Bär & Karrer

Popular Initiative On Responsible Enterprises: Switzerland's Long Arm On Subject Enterprises

Although its fate and timing are very unclear, the popular initiative "for responsible enterprises – for the protection of human rights and environment" (initiative on responsible enterprises; Konzernverantwortungsinitiative;

Switzerland Commercial

BK

Bär & Karrer

Why Trusts Need Proper Financial Accounts

As trustees we are frequently confronted with arguments according to which keeping proper financial accounts would be expendable.

Switzerland Commercial

M

Mandaris

Archiviazione Elettronica

Con la digitalizzazione in pieno corso, vi sono sempre più aziende che conseguono l'obiettivo di un archivio digitale piuttosto che cartaceo.

Switzerland Strategy

A

Altenburger

New Accounting Law: Overview Of The Main Novelties

The new provisions on accounting and financial reporting came into force on 1 January 2013 and replace the former corresponding general provisions, as well as the specific rules of corporation law.

Switzerland Accounting

SW

Schellenberg Wittmer Ltd

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