Author: Sarah
Understand IAS 16 asset recognition, eligible costs, useful lives, components and impairment, with Swiss franc examples and practical asset register checks....
Understand IFRS 16 lease liabilities, right-of-use assets, exemptions and EBITDA effects, with a three-year calculation and practical closing checks....
Understand IFRS 15 revenue recognition, performance obligations and price allocation, with a Swiss contract example and practical year-end controls....
Understand IFRS 3 business combinations, purchase price allocation, goodwill, acquisition costs and the measurement period, with a worked example in Swiss francs....
Calculate goodwill with a Swiss franc acquisition example. Understand impairment, bargain purchase gains and differences between IFRS, Swiss GAAP FER and US GAAP....
Calculate EBITDA and its margin with a Swiss SME example. Understand adjusted EBITDA, the difference from EBIT and cash flow, and its limits in valuation....
Carry forward opening balances correctly after year-end or a software change. Follow a Swiss example and check invoices, equity, depreciation and VAT....
Understand liabilities and equity in Swiss accounts. Distinguish loans, accruals and provisions, follow a worked example and check payment deadlines....
Understand which assets belong on a Swiss balance sheet, how to classify and value them, and how depreciation and write-downs affect profit without using cash....
Calculate net working capital, operating funding requirements and net cash with a Swiss balance sheet example. Understand the differences and improve cash flow....