Swiss Code

Impact of the Swiss new accounting law on trading companies

On 23 December 2011 the Swiss Parliament enacted the new accounting law, which became effective on 1 January 2013. The new accounting law includes some changes that are relevant for commodity trading companies, particularly with respect to the application of valuation principles.

Onus on the audit committee

At the first Swiss Certified Accountants’ Conference, organized by the Swiss Institute of Certified Accountants and Tax Consultants, President of the Federation of European Accountants André Kilesse spoke about the consequences of the EU’s reform of financial statement audits.
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Revidierter Swiss Code of Best Practice

Seit seiner Einführung im Jahre 2012 hat der Swiss Code of Best Practice (Swiss Code) die Entwicklung der Corporate Governance in der Schweiz massgeblich beeinflusst. Gesetzesänderungen sowie das veränderte Umfeld nach der Finanzkrise, erforderten nach einer ersten Anpassung im Jahre 2007 eine erneute Überarbeitung.