KPMG has released this publication to support the adoption of the new provisions relating to the presentation of financial statements. The transitional provisions of the new accounting law contain different regulations for the first adoption of the law. The brochure gives you an overview on art. 2 para. 4, which regulates the statement and outline of previous year's figures.
The illustrative financial statements represent a possible financial reporting for the year 2016.
© 2017 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.