Accounting

Companies can capitalize development costs as intangible assets if specific criteria are met. Requirements include, among others, technical feasibility and reliable cost allocation.

Swiss GAAP FER plans to standardize the accounting of subsidies and revise consolidated financial reporting. The aim is to improve the comparability of financial statements and provide more detailed reporting.

Listed companies must disclose regular and event-related information. This serves transparency and affects the share price.

The leverage effect enhances the return on equity through borrowing; this can increase both profits and losses. When applied correctly, it can be profitable, but it carries risks with market changes.

The capital structure of a company, the ratio of equity to debt, is central to its success and influenced by various factors such as costs and interests of the capital providers. A balanced structure allows for flexibility and takes into account the different requirements of equity and debt providers.

The company value is central to sales negotiations, but is significantly influenced by subjective factors. Sales price and company value often differ, depending on the type of buyer.

The company value is central to sales negotiations and can be determined using methods such as discounted cash flow and the multiplier approach. The latter uses comparative data from similar companies and is especially suitable for plausibility checks.

The liquidation value of a company is determined by valuing all assets minus debts and costs, used when other methods show lower values. It serves as the minimum value for sales decisions.

The income approach calculates the company value based on future, adjusted operating profits. It discounts these profits with the risk-adjusted cost of equity.