Financial Reporting

Stay smart about recent accounting standards and financial reporting developments

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Read our latest IFRS® Roundup

Stay up to date thanks to our summary of the latest news and articles

Financial Reporting Events

Keep track of all developments in financial reporting

IFRS

Illustrative Financial Statements and Disclosure Checklists

Swiss GAAP FER

Disclosure Checklists

Our services

IFRS

The IFRS (International Financial Reporting Standards) develop constantly – but even with these increasing demands on financial reporting, investors still require reliable and timely reports.

Despite this tension, management must also assess the impact of IFRS on the business model and business operations and take appropriate measures. We can help you to address this very difficult challenge.

Competent, external audit of your IFRSfinancial statements
An assessement of the impact of existing and future IFRS amendments on your industry
Updating of company-wide accounting policies or the introduction of new accounting standards
Assistance with accounting for complex structures
Professional training for your employees which is tailored to the needs of your company

Find an overview of our IFRSpublications below or on our global site.

IFRSe-learning Academy

PwC’s Academy IFRS^® e-learnings are the excellent solution for gaining a comprehensive overview of the given IFRS^® standard. Our IFRS^® trainings contain interactive materials with practical exercises prepared by experts with extensive experience.

Access e-learning Academy

Swiss GAAP FER

Swiss GAAP FER is a basis for financial reporting which provides an attractive alternative to IFRS^®and the CO for small and medium-sized enterprises, non-profit organisations, as well as building- and health insurers. This national standard for companies that are mainly active in Switzerland, is also approved by the Swiss SIX Exchange (stock exchange) as an alternative for companies in the "Domestic Standard" and "Standard for Real Estate Companies" sectors, and is even prescribed by law for pension funds.

We can show you what form of accounting suits your needs best – and audit this on request at regular intervals.
We can assist you in converting your financial statements to Swiss GAAP FER – and, of course, you will also be able to monitor each step of the conversion itself.
We can help you with the preparation of consolidated financial statements and an internal financial handbook required under Swiss GAAP FER.
Upon request, we can also audit your financial statements in accordance with Swiss GAAP FER – a fast, competent and comprehensive service.
We can also deliver Swiss GAAP FER training for staff in your accounting department.

Code of Obligations

The Code of Obligations (CO) forms the legal basis for the bookkeeping and accounting of many organisations. Although the accounting of many companies goes beyond the minimum requirements of the CO, the switch to a different set of rules nonetheless brings many technical questions and new organisational problems, which we would be happy to resolve.

Audit of the annual and consolidated financial statements and internal controls and processes
Audit of selected areas of finance
Statutory special audits
Support when moving from one accounting standard to another
Assistance in the implementation of new legal regulations in the fields of bookkeeping and accounting

US GAAP

The US GAAP and the regulations of the US Securities and Exchange Commission are continually being developed and revised – on top of these increasing demands, there is also the added difficulty of always implementing new standards in good time.
In addition, new and revised accounting standards can affect your business model and the operational activities of your company in many ways - we will help you to correctly assess these impacts and comply with accounting standards.

Auditing your US GAAP financial statements
Explanation of existing and future changes in US GAAP and SEC requirements - especially with regard to the consequences for your industry
Updating of company-wide accounting policies or the introduction of new accounting standards
Assistance with accounting for complex structures
Professional training for your staff, which is geared to the needs of your company

Are you changing standards?

Conversion and integration

The change from one accounting standard to another is a complex process that affects not only the reporting but also the business processes in numerous sectors and various tax issues. A successful and efficient change of accounting standards therefore requires thorough planning - we will help you achieve this.