Accounting
How long should you keep accounting records in Switzerland? Understand the ten-year rule, VAT exceptions and requirements for digital archiving....
Keeping your accounts up to date helps you understand profitability, prepare for payment deadlines and explain your figures. Here are the Swiss obligations to respect and a practical approach to turning your accounts into useful management information....
Swiss accounting rules answer practical questions: which year does an invoice belong to, how should a risk be valued, and what must the accounts explain? Apply the principles of the Code of Obligations through examples and useful checks for an SME....
The notes explain what the balance sheet and income statement do not show clearly enough. They form part of a Swiss corporation’s or LLC’s annual accounts. Here are the disclosures to review and an example to help prepare notes suited to your business....
Machines, vehicles and computers often serve a business for several years. Depreciation allocates their cost over time. Learn to calculate the expense, read a depreciation schedule and distinguish accounting estimates from Swiss tax rates....
Swiss GAAP FER provides a Swiss financial reporting framework designed to present a true and fair view. The French name, Swiss GAAP RPC, refers to the same standards. The right scope depends on your organisation, its size and the needs of those using its accounts....
Revenue alone does not tell you whether a business is profitable. An income statement shows how sales, operating costs, financing and tax combine to produce a profit or loss over a period....
A balance sheet shows what your business holds and how it is financed at a particular date. This worked Swiss example explains the structure and gives you a practical way to read the figures before approving your accounts....
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