An analysis of the compatibility between Swiss GAAP FER (FER) and the new Accounting Legislation (nAL) of Switzerland

Abstract

The new Accounting Legislation (nAL) of Switzerland leaves many open questions to be answered. One question is whether a dual statement is still possible under the nAL. A dual statement is a statement which complies with both Swiss GAAP FER (FER). (Beitrag ist nur für FHNW Mitarbeitende sichtbar)