About me

Curd Fasching

Mandate Manager | Partner
Curd Fasching image

Curd Fasching is a fiduciary with a federal specialist certificate and a licensed audit expert with over 30 years of experience in fiduciary services, including around 20 years in self-employment. In view of increasing regulatory requirements and ongoing digitalisation, he decided in 2020 to merge with Auditrium. As an engagement manager and partner, he advises clients from various industries throughout Switzerland and sees himself as a classic fiduciary and all-rounder with a holistic advisory approach.

Articles by Curd Fasching

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Undercoverage, overindebtedness and capital loss: Legal guidelines for companies

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: 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

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

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

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

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