What are accounts receivable and what role do they play in accounting?
Accounts receivable are customers or business partners who owe money to a company. They arise from outstanding invoices and...
07.01.2026
Undercoverage, overindebtedness and capital loss: Legal guidelines for companies
It is not uncommon for a company to incur temporary losses over the course of its corporate history. This can be the case, for example, in the course of an initial investment when the costs incurred still often exceed the profits, or as a result of an economic downturn. [...]
18.08.2025
Deferred income: meaning and booking for companies
Deferred income, also known as deferred income liabilities, are liabilities in accounting that arise when a company receives payments for services or deliveries that will only be rendered in a [...]
04.07.2024
QR-bill Switzerland: How it replaces the payment slip
Since 30 June 2020, the QR-bill has been in use in Switzerland, an innovation introduced as part of the adaptation to international standards ISO 20022 and increased regulatory requirements. After a transition period [...]
29.11.2023
Appropriation of profits in a corporation (AG): Allocation to reserves, dividends & more
A corporation (AG) is a legal form in which so‑called shareholders provide capital so that a company can be established, expanded, and transformed. [...]
19.05.2023
Revision of stock corporation law – What is changing for capital losses and over-indebtedness
Daily new developments, information & Co. ensure that the financial sector never stands still either. However, in order for the legal framework conditions to adequately reflect economic realities and requirements, revisions are also needed here. [...]
14.12.2022