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.

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

Das Bundesgericht hat in seinem Urteil vom 6. Juni 2024, eine börsenkotierte Gesellschaft betreffend, festgehalten, der steuerneutral verbuchte Erlös aus dem Verkauf von eigenen Aktien...

Switzerland Tax

VA

Vischer AG

Hidden In Plain Sight – Financial Statement Manipulation

Financial statement manipulation, also known as earnings management or creative accounting, involves altering financial reports to present a distorted picture of a company's financial...

Switzerland Accounting

AM

Alvarez & Marsal

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

The fiscal landscape in Switzerland is poised for a transformative shift as the government has promulgated an increase in the rates of Value-Added Tax (VAT), effective from January 1, 2024.

Switzerland Tax

BP

Bergt & Partner AG

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

Since the beginning of this century, developments in international tax policy have accelerated significantly.

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

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

Switzerland Commercial

BK

Bär & Karrer

Why Trusts Need Proper Financial Accounts

Switzerland Commercial

M

Mandaris

Archiviazione Elettronica

Switzerland Strategy

A

Altenburger

New Accounting Law: Overview Of The Main Novelties

Switzerland Accounting

SW

Schellenberg Wittmer Ltd

NEWSLETTER Du 14 Avril Au 9 Mai 2025 | N° 104

Switzerland Criminal

MB

Monfrini Bitton Klein

ESG-Regulierung für Schweizer Unternehmen – Quo Vadis?

Switzerland Commercial

SW

Schellenberg Wittmer Ltd

Newsletter Du 31 Mars Au 11 Avril 2025 | N° 103

Switzerland Criminal

MB

Monfrini Bitton Klein

Naftogaz v. Gazprom: Final Arbitral Award Rendered, Enforcement Proceedings Imminent

Worldwide Litigation

Aceris Law

Switzerland Technology

BK

Bär & Karrer

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