Switzerland

Peter Bertschinger

Chapter Chapter 29 in Transnational Accounting, 1995, pp 2561-2626 from Palgrave Macmillan

Abstract: Abstract In Switzerland, group accounts play a much more important role for public companies than individual accounts do. Although some 155,000 Swiss stock corporations are required to prepare individual accounts and follow company law provisions, these individual accounts are mostly tax driven. They disclose little and tend to follow conservative accounting policies aimed at avoiding or reducing income tax.

Keywords: Balance Sheet; Income Statement; Individual Account; Group Account; Consolidate Financial Statement (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_29

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DOI: 10.1007/978-1-349-13233-1_29

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