Accounting

Corporations must take legally defined measures in case of financial difficulties, divided into stages such as underbalance, capital loss, and over-indebtedness. In the event of over-indebtedness, an audit by a revisor is required, and upon confirmation, the judge must be informed.

Swiss companies use different accounting standards such as OR, IFRS, US GAAP, and Swiss GAAP FER, which are specifically tailored to various corporate forms. These standards are designed to enhance transparency and creditor protection and are tailored to international or national needs.

Companies can capitalize development costs as intangible assets if specific criteria are met. Requirements include, among others, technical feasibility and reliable cost allocation.

Swiss GAAP FER plans to standardize the accounting of subsidies and revise consolidated financial reporting. The aim is to improve the comparability of financial statements and provide more detailed reporting.

Listed companies must disclose regular and event-related information. This serves transparency and affects the share price.

The leverage effect enhances the return on equity through borrowing; this can increase both profits and losses. When applied correctly, it can be profitable, but it carries risks with market changes.

The capital structure of a company, the ratio of equity to debt, is central to its success and influenced by various factors such as costs and interests of the capital providers. A balanced structure allows for flexibility and takes into account the different requirements of equity and debt providers.

The company value is central to sales negotiations, but is significantly influenced by subjective factors. Sales price and company value often differ, depending on the type of buyer.

The company value is central to sales negotiations and can be determined using methods such as discounted cash flow and the multiplier approach. The latter uses comparative data from similar companies and is especially suitable for plausibility checks.