1 Accounting forms the basis for financial reporting. It records the transactions and circumstances that are required to present the asset, financing and earnings position of the undertaking (the economic position).
2 It follows the recognised accounting principles. Particular note must be taken of the following:
3 An accounting voucher is any written record on paper or in electronic or comparable form that is required to be able to verify the business transaction or the circumstances behind an accounting entry.
4 Accounting is carried out in the national currency or in the currency required for business operations.
5 It is carried out in one of the official Swiss languages or in English. It may be carried out in writing, electronically or in a comparable manner.
L’inscription d’une raison de commerce au registre ne libère pas l’ayant droit de l’obligation de respecter les autres dispositions fédérales, notamment celles qui établissent une protection contre les tromperies dans les relations commerciales.
786 Introduit par l’annexe ch. 2 de la LF du 21 juin 2013, en vigueur depuis le 1er janv. 2017 (RO 2015 3631; FF 2009 7711).
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.