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Cost center accounting allocates indirect overhead costs appropriately to cost centers and subsequently calculates surcharge rates. It serves for cost control and management within a company.

Cost type accounting provides important data for further phases of accounting by classifying costs by type, function, and allocation. It divides costs into material, personnel, capital, and procurement costs, as well as by behavior during fluctuations in employment levels.

Financial accounting (FIBU) records business transactions, balances assets, and calculates success, and is governed by legal guidelines. Management accounting (BEBU) is internally oriented, analyzes costs and performance of products without legal obligation.

ISO 20022 harmonizes global financial messaging, improves communication between banks, and introduces uniform standards in Switzerland. By 2020, all changes will be implemented, with Switzerland adapting its financial processes to SEPA and introducing new systems.

Legal special audits such as contributions in kind, capital increase, and capital reduction are essential for corporate structure transactions and protect the rights and claims of the participants. These audits must be conducted by licensed auditors to confirm legality and value statements.

Intangible assets must be activated according to Swiss Obligation Law since 2015 if they meet certain criteria. Costs for formation and capital increases are not activatable and must be immediately recognized as expenses.

The parliament has increased the cantonal share of the direct federal tax to 21.2% to give the cantons financial leeway. This measure is intended to help prevent corporate relocations.

The USR III newly allows companies to deduct fictitious interest on excess equity for tax purposes, in order to offset losses from tax privileges. There is criticism of the potential "punishment of saving" through the current taxation of excess returns.

Swiss law of obligations primarily protects creditors, with the principle of caution being central. This principle encompasses the principles such as realization and the lower of cost or market principle.