Accounting
Accruals or provisions? Compare the two, follow Swiss journal-entry examples, and understand year-end evidence, tax treatment and CO versus IFRS rules....
An accountant turns invoices and financial transactions into information you can use. Their work supports annual accounts, compliance and an understanding of your business. Here is what they can handle, what depends on the engagement and which responsibilities remain with management....
A statutory auditor examines the accounts but does not replace management or the accountant. The auditor’s licence, independence and engagement must fit the company’s requirements. Here is what to check before appointing or replacing an auditor....
Understand IFRS S1 and S2, climate disclosures, ESRS differences and what ISSB reporting means for Swiss SMEs, with practical data collection examples....
Plan your conversion from Swiss CO accounts to IFRS: transition date, opening balance sheet, adjustments, comparatives and controls, with practical examples....
Understand IAS 1 presentation, debt classification and the IFRS 18 changes from 2027. Prepare comparative figures, performance measures and financial disclosures....
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....