DiKE Rechnungslegungs- und Revisionsrecht

This "nutshell" offers a compact presentation of the provisions of accounting and auditing law. It covers the provisions of current and planned commercial law as well as the Swiss GAAP FER and IFRS sets of rules. The book is structured according to topics. For example, the rules of commercial law and the most important provisions of the regulations are dealt with in a consolidated manner in the chapters on the "going concern principle" and "components of the annual financial statements". This greatly facilitates the understanding of the commonalities and the comparison between the individual standards. Thanks to this structure and the concise presentation, this "nutshell" is also of great practical use. The new edition also already deals with the revision of company law that will come into force on 1 January 2023 and shows its influence on accounting and auditing law.