The new Swiss Code of Obligations accounting legislation

By Dusko Ignjic

The revision of the accounting legislation in the Swiss Code of Obligations (CO) is intended to strengthen Switzerland's position as a business hub as a whole. At the same time, it presents Swiss companies with new challenges. Currently, the transitional provisions allow for the application of both the existing and the new legislation. Auditors are considering the status of implementation within their catchment area: Eastern Switzerland. Auditors also wish to define recommendations for action for companies. This thesis examines these issues, drawing on an analysis of secondary literature, qualitative expert interviews and a quantitative study.

• Format: Paperback
• Language: English
• ISBN: 6209806260
• ISBN13: 9786209806261
• Release Date: March 2026
• Publisher: Our Knowledge Publishing
• Length: 64 Pages
• Weight: 0.22 lbs.
• Dimensions: 0.1" x 6.0" x 9.0"