15 Jul 2026
An In-Depth Analysis of the Swiss Franc’s Appreciation
The Swiss franc's rise in value against the euro and the dollar: an in-depth analysis The Swiss franc, renowned for its stability and secure value on the financial markets, continues to attract the interest of investors and economists alike. In particular, Switzerland's relatively solid ...
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09 Jul 2026
NFTs, an emerging asset class
NFTs, an emerging asset class NFTs, or non-fungible tokens, are radically transforming the digital art and investment sectors. As digital assets registered on a blockchain, they offer the possibility of holding and exchanging unique collections, works of art and virtual real estate in complete s...
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21 May 2026
The balance sheet
1. Definition 2. Inventory 3. Assets / Liabilities 4. Liquidity & Maturity 5. The 5 groups 6. Opening & closing balance 7. Appropriation 8. CO structure 9. Legal forms 10. Summary 1Definition What is the balance sheet? The balance sheet is the fundamental financial statement of any busine...
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27 Apr 2026
Introduction to Swiss accounting
1Accounting What is accounting? Under Art. 957a CO, accounting forms the basis for preparing the financial statements. It records transactions — the flows arising from the company's economic operations — and the other facts required to present the company's assets, financial position and resu...
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26 Apr 2026
The profit and loss account: the essential tool for any business
Introduction to Accounting Manual · General Accounting Introduction to Accounting Fundamental concepts, the balance sheet, inventory and Swiss accounting standards 1. Definition 2. Stakeholders 3. Areas 4. Standards 5. Inventory 6. The balance sheet 7. Opening balance sheet 8. Closing...
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