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- W2280143676 abstract "Just before the end of 2007, the draft on a financial accounting and reporting framework has been published. The framework will be implemented in the Swiss Code of Obligations. For the first time, terms like assets, and will be defined in Swiss Law and every entity in Swiss Corporations Law shall be obliged to present true and fair. However, the draft law raises some issues connected to the handling of the framework. The differentiation of equity and liabilities could be inadequate for some business partnerships and cooperative societies. Furthermore, these draft rules for the accounting on stock options and the measurement of fixed assets after recognition should be revised in order to eliminate loopholes in the accounting code. This article provides possible solutions for the mentioned weaknesses in the proposed draft of the new Swiss Code of Obligations." @default.
- W2280143676 created "2016-06-24" @default.
- W2280143676 creator A5059369599 @default.
- W2280143676 date "2008-07-01" @default.
- W2280143676 modified "2023-09-23" @default.
- W2280143676 title "The Accounting Framework in the Draft of the Swiss Accounting Statutes (Das Rahmenkonzept des Rechnungslegungsrechtsentwurfes)" @default.
- W2280143676 hasPublicationYear "2008" @default.
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