Switzerland: Accounting and Audit

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.
Article
Six Ways Fractional CFOs Improve EBITDA In 2026
As economic uncertainty and rising costs pressure businesses in 2026, many companies are turning to fractional CFO services as a strategic solution to improve profitability without the expense of a full-time executive. This analysis explores six specific ways these services enhance EBITDA, from optimizing pricing strategies and managing cash flow to reducing operational waste and preparing for financing events.
Switzerland Accounting
GGI Global Alliance
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Audit

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Accounting Standards

Article
Capital Increase From Freely Disposable Equity – An Overview
The Federal Commercial Registry has issued important clarifications on capital increases from freely disposable equity under Swiss law. This briefing examines the legal requirements, corporate procedures, and tax implications of converting existing equity into share capital, with particular focus on companies subject to limited audits or those that have opted out of auditing requirements.
Switzerland Commercial
BK
Bär & Karrer
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