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.

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

Swiss Accounting Regulations And Auditing Requirements

A number of clients and contacts ask for general details regarding Swiss accounting and audit requirements, and we have therefore provided the following summary.

Worldwide Accounting

DG

Dixcart Group Limited

ELDI-V Repealed From 1st January 2018 - PDF Invoices Now Qualify For The Deduction Of Input Tax

The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.

Switzerland Accounting

PA

PrimeTax AG

Project Work In Lugano With Forensic Technology

Kiran from the Electronic Discovery team in Forensic Technology shares her experience below.

Switzerland Accounting

D

Deloitte

New Accounting Law: Overview Of The Main Novelties

Switzerland Accounting

SW

Schellenberg Wittmer Ltd

Sarbanes-Oxley Will Make Little Difference

Switzerland Accounting

I

IMD

Delay In Challenging Biased Expert

Switzerland Accounting

TT

Tavernier Tschanz

Right To Have Witnesses Heard

Switzerland Accounting

TT

Tavernier Tschanz

An arbitrator must be independent from each party’s counsel, the limitation being that a party-appointed arbitrator may not derive a substantial portion of his income from a party’s counsel

Switzerland Accounting

TT

Tavernier Tschanz

Revised Swiss-French Tax Treaty

Switzerland Accounting

PC

Pricewaterhouse Coopers

VAT In Switzerland - An Update In The International Context

Switzerland Accounting

PC

Pricewaterhouse Coopers

News - Reform Of The Zug Cantonal Tax Law

Switzerland Accounting

PC

Pricewaterhouse Coopers

Update On The New Swiss-Us Income Tax Treaty

Switzerland Accounting

PC

Pricewaterhouse Coopers

Commissionaire Structures - Switzerland As A Location For The Principal Supplier

Switzerland Accounting

PC

Pricewaterhouse Coopers

Employment & Labour Law 2025

Switzerland Employment

SW

Schellenberg Wittmer Ltd

New Agreement On The Free Movement Of Persons And Safeguard Clause From A Swiss Perspective

Switzerland Immigration

C

CONVINUS

NEWSLETTER Du 17 Au 28 Mars 2025 | N° 102

Switzerland Criminal

MB

Monfrini Bitton Klein

EU Targets Platform Practices: What Online Retailers Should Learn From The SHEIN Case

European Union Consumer

LP

Logan & Partners

CONVINUS Global Mobility Alert - Week 23.2025

Switzerland Immigration

C

CONVINUS

Audit

Audits de la Cour des comptes de Genève: quels droits face à cet ovni procédural?

La présente contribution s'intéresse aux droits des entités auditées et des personnes physiques concernées par des audits de la Cour des comptes de Genève.

Switzerland Litigation

BK

Bär & Karrer

How To Prepare For A Tax Audit In Switzerland?

Tax audits are a fundamental component of Switzerland's tax compliance framework, ensuring that businesses adhere to tax laws and regulations.

Switzerland Tax

LL

LINDEMANNLAW

Swiss Accounting Regulations And Auditing Requirements

A number of clients and contacts ask for general details regarding Swiss accounting and audit requirements, and we have therefore provided the following summary.

Worldwide Accounting

DG

Dixcart Group Limited

Swiss Banks In The Cloud - This Is How It Works (And How Not)

Switzerland Finance

VA

Vischer AG

Corporate Social Partnerships: Key Legal Aspects For Your Donor Program

Switzerland Commercial

LP

Logan & Partners

ELDI-V Repealed From 1st January 2018 - PDF Invoices Now Qualify For The Deduction Of Input Tax

Switzerland Accounting

PA

PrimeTax AG

New Accounting Law: Overview Of The Main Novelties

Switzerland Accounting

SW

Schellenberg Wittmer Ltd

Setting Up A Branch In Switzerland

Switzerland Commercial

Iv

Isabel von Fliedner, Avocate

Sarbanes And The States

Switzerland Commercial

RK

Robert Kennedy College

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