Switzerland

Peter Bertschinger

Chapter Chapter 28 in Transnational Accounting, 1995, pp 2483-2560 from Palgrave Macmillan

Abstract: Abstract As in most of the continental European countries, Swiss accounting regulation derives from the Napoleonic Code. This codified system of law imposes on all corporations certain requirements geared mainly to the protection of creditors. They include, but are not confined to, the following: Assets may normally be valued only at acquisition cost (the historical cost convention). Legal reserves have to be created before dividends can be paid, favouring internal financing through retained earnings.

Keywords: Balance Sheet; Pension Fund; Income Statement; Swiss Franc; Individual Account (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_28

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DOI: 10.1007/978-1-349-13233-1_28

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