New law on accounting and financial reporting | KPMG | CH

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.

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