New law on accounting and financial reporting | KPMG | CH
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New law on accounting and financial reporting

New law on accounting and financial reporting

On 23 December 2011, the Parliament approved the new law on accounting and financial reporting that is independent of legal form. It entered into force on 1 January 2013 and became mandatory for first-time application for the 2015 business year (2016 business year for consolidated financial statements).

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KPMG will support companies in the use of the new provisions with the following new publications.

© 2018 KPMG Holding AG is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss legal entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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