Accounting Standards - An Overview

Learn more about the different accounting standards applied in Switzerland, from OR to IFRS.

Accounting Standards - An Overview
Findea Spring 2026Findea Spring 2026Findea Spring 2026Findea Spring 2026Findea Spring 2026Findea Spring 2026

Annual financial statements present a company's financial results for the year and are prepared in accordance with the applicable accounting regulations or standards. Below you will find an overview of the accounting standards used in Switzerland.

Swiss Code of Obligations (CO)

Findea Spring 2026Findea Spring 2026Findea Spring 2026Findea Spring 2026Findea Spring 2026Findea Spring 2026