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.
1 Devono tenere la contabilità e presentare i conti conformemente alle disposizioni seguenti:
2 Devono tenere soltanto la contabilità delle entrate e delle uscite e la contabilità del patrimonio:
3 Alle imprese di cui al capoverso 2 si applicano per analogia i principi della tenuta regolare dei conti.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.