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Partnerships are taxed at the partner level, while corporations are taxed at the corporate level. Double taxation occurs with the profit distributions of corporations.

Liquid assets are essential on the balance sheet, as they indicate the ability to invest. They include cash, credit balances, and easily marketable securities.

Long-term liabilities must be settled only after 12 months or later. Their valuation and disclosure provide insight into the financial structure of a company.

According to the law of obligations, short-term liabilities must be separately disclosed in the balance sheet and divided into various categories. They are central to assessing the financial position of a company, as they significantly affect liquidity and capital structure.

The Nexus AG received the SEF.High-Potential quality label for SMEs with verified growth potential from the Swiss Economic Forum. It may use the award until April 2015 and benefits from increased acceptance.

The evaluation and depreciation of intangible assets is complex, as they can vary greatly and require regular impairment tests. Even internally generated assets must be measurable and identifiable to be recognized on the balance sheet.

Private use of a business car is taxable and is considered a monetary benefit. To determine the private portion, there are effective and flat-rate methods.

Social media play a central role in business success; a new course offers deep insights and practical tips. Learn to optimally link websites and networks, guided by experts with 15 years of experience.

The new STARTUPS.CH course shows how business software minimizes administrative tasks and saves time for core business. Daniel Käser teaches what young entrepreneurs need to pay attention to.