expert-comptable Tag
A non-disclosure agreement sets limits on how sensitive information may be used and shared. It is useful when you present a project, disclose know-how or give a supplier access to business information. Its effectiveness depends on clear terms and practical controls around the documents....
Understand how invoices and payments become financial statements. Six practical steps, essential checks and examples for Swiss businesses....
Accounting turns business transactions into useful information. Learn how accounts work, what Swiss businesses must record and why profit differs from cash....
Many Swiss SMEs are subject to a limited statutory audit. Its scope, the conditions for opting out and the duties that arise during financial difficulties are often confused. This article helps you identify the applicable regime and prepare a complete audit file....
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....
Your business can make a profit and still lack the cash to meet its next payments. A cash flow forecast helps you spot that gap before it becomes urgent. Here is a practical method for tracking receipts, organising payments and taking decisions in time....
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....