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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.

In 73% of the companies, deficiencies were found in the VAT accounting. Errors lead to additional charges or credits.

Open profit distributions have no tax consequences for profit taxes, concealed distributions increase the taxable profit. Both types of distributions trigger withholding taxes.

The NZZ publishes cantonal corporate tax rates for 2014, which will not decrease further. Tax burden varies significantly depending on the canton.