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dc.contributor.advisorHüttche, Tobias
dc.contributor.authorMüller, Reto
dc.contributor.otherFirma: Klinik Im Hasel| Kontakt: Maja Sonnenfeld| PLZ/ Ort: Gontenschwil
dc.date.accessioned2015-09-02T07:33:34Z
dc.date.available2015-09-02T07:33:34Z
dc.date.issued2014
dc.identifier.urihttp://hdl.handle.net/11654/4852
dc.description.abstractThe 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)
dc.language.isoen_UK
dc.accessRightsAnonymous
dc.subjectAccounting
dc.subjectSwiss GAAP FER
dc.subjectneues Rechnungslegungsgesetz
dc.subject.ddc330 - Wirtschaft
dc.subject.ddc310 - Allgemeine Statistiken
dc.titleAn analysis of the compatibility between Swiss GAAP FER (FER) and the new Accounting Legislation (nAL) of Switzerland
dc.type11 - Studentische Arbeit
dc.audienceSonstige
fhnw.StudentsWorkTypeBachelor
fhnw.publicationStateUnveröffentlicht
fhnw.ReviewTypeKein Peer Review
fhnw.InventedHereYes
fhnw.ConfidentLevelStaff
fhnw.leadThe 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).
fhnw.initialPositionFER and the nAL follow different goals in accounting. While FER s goals is to enable a true and fair view of the economic situation of the company for the investor, nAL s goals on the other hand is to enable a cautious accounting for the creditors and the entrepreneurs, allow hidden reserves and strong emphasis on the principle of prudence. A dual statement is compatible on both standards.
fhnw.procedureThe analysis was conducted as a secondary research. The thesis focused on the standard of Swiss GAAP FER and the nAL. As the nAL is not detailed enough, the Handbook of Auditors (HWP) was included in the analysis as well as the comments of the experts. FER was the basis of the analysis as the established standard which was compared to the nAL.
fhnw.resultsThe thesis analyses the possibility of a dual statement. The similarities and differences of the standards are mostly minimal. When it comes to provisions however significant differences may occur. FER only requires companies to build provisions in case that their probability is above 50%. However when a company has a liability with a probability of less than 50%, the HWP recommends that a partial provision is to be built; Whereas FER does not require such an action. This may lead to significant differences between the standards and would make a dual statement not possible.
fhnw.IsStudentsWorkYes


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