{"id":1437,"date":"2020-11-16T15:47:58","date_gmt":"2020-11-16T14:47:58","guid":{"rendered":"https:\/\/www.gaapex.ch\/financial-statements\/"},"modified":"2020-11-19T09:00:33","modified_gmt":"2020-11-19T08:00:33","slug":"financial-statements","status":"publish","type":"page","link":"https:\/\/www.gaapex.ch\/en\/financial-statements\/","title":{"rendered":"Financial statements"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Hero&#8221; _builder_version=&#8221;4.7.2&#8243; background_color=&#8221;rgba(0,0,0,0)&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_start=&#8221;#003f6e&#8221; background_color_gradient_end=&#8221;rgba(0,63,110,0.3)&#8221; background_color_gradient_direction=&#8221;90deg&#8221; background_color_gradient_overlays_image=&#8221;on&#8221; background_image=&#8221;https:\/\/www.gaapex.ch\/wp-content\/uploads\/2020\/10\/AdobeStock_328032850-scaled.jpeg&#8221; custom_padding=&#8221;|||&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;][et_pb_row _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; custom_padding=&#8221;27px|0px|27px|0px|false|false&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.5.1&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;1.8em&#8221; header_font=&#8221;Open Sans|800|||||||&#8221; header_font_size=&#8221;60px&#8221; header_line_height=&#8221;1.3em&#8221; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; background_layout=&#8221;dark&#8221; max_width=&#8221;600px&#8221; max_width_tablet=&#8221;&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;|-492px||||&#8221; custom_margin_tablet=&#8221;|100px||&#8221; custom_margin_phone=&#8221;|30px||&#8221; custom_margin_last_edited=&#8221;off|desktop&#8221; custom_padding=&#8221;|0px||||&#8221; header_font_size_tablet=&#8221;50px&#8221; header_font_size_phone=&#8221;40px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; header_line_height_tablet=&#8221;&#8221; header_line_height_phone=&#8221;&#8221; header_line_height_last_edited=&#8221;on|desktop&#8221;]<\/p>\n<h1>Preparation of financial statements<\/h1>\n<p>Gaapex manages your closing process and prepares your annual financial statements using your company&#8217;s software. We work with various accounting standards (Swiss Code of Obligations, Swiss GAAP FER and IFRS) and can also prepare your consolidated financial statements.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.5&#8243; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|700||on|||||&#8221; header_2_text_color=&#8221;#003f6e&#8221; header_2_font_size=&#8221;20px&#8221; header_2_letter_spacing=&#8221;1px&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;Montserrat|700||on|||||&#8221; header_4_text_color=&#8221;#003f6e&#8221; header_4_font_size=&#8221;15px&#8221; header_4_letter_spacing=&#8221;2px&#8221; header_4_line_height=&#8221;1.6em&#8221; max_width_tablet=&#8221;700px&#8221; max_width_phone=&#8221;700px&#8221; max_width_last_edited=&#8221;off|desktop&#8221; min_height=&#8221;30px&#8221; custom_margin=&#8221;||3px|||&#8221; custom_margin_tablet=&#8221;|0px||&#8221; custom_margin_phone=&#8221;|0px||&#8221; custom_margin_last_edited=&#8221;off|desktop&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; locked=&#8221;off&#8221;]<\/p>\n<h2>Statutory financial statements\u00a0<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|800|||||||&#8221; header_2_font_size=&#8221;30px&#8221; header_2_line_height=&#8221;1.5em&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;||||||||&#8221; min_height=&#8221;235px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px||||false|false&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; border_color_all=&#8221;#12eaa6&#8243; border_width_top=&#8221;2px&#8221; border_color_top=&#8221;#003f6e&#8221; locked=&#8221;off&#8221;]<\/p>\n<h3>In brief&#8230;<\/h3>\n<ul>\n<li>Accounting in accordance with the provisions of the Swiss Code of Obligations, as required for all legal entities in Switzerland (especially public limited companies and limited liability companies).<\/li>\n<li>Statutory financial statements are prepared by the board of directors and approved by the company&#8217;s Annual General Meeting.<\/li>\n<li>They form the tax base for the company.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.5&#8243; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|700||on|||||&#8221; header_2_text_color=&#8221;#003f6e&#8221; header_2_font_size=&#8221;20px&#8221; header_2_letter_spacing=&#8221;1px&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;Montserrat|700||on|||||&#8221; header_4_text_color=&#8221;#003f6e&#8221; header_4_font_size=&#8221;15px&#8221; header_4_letter_spacing=&#8221;2px&#8221; header_4_line_height=&#8221;1.6em&#8221; max_width_tablet=&#8221;700px&#8221; max_width_phone=&#8221;700px&#8221; max_width_last_edited=&#8221;off|desktop&#8221; min_height=&#8221;30px&#8221; custom_margin=&#8221;||3px|||&#8221; custom_margin_tablet=&#8221;|0px||&#8221; custom_margin_phone=&#8221;|0px||&#8221; custom_margin_last_edited=&#8221;off|desktop&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_last_edited=&#8221;off|desktop&#8221; locked=&#8221;off&#8221;][\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.5&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|800|||||||&#8221; header_2_font_size=&#8221;30px&#8221; header_2_line_height=&#8221;1.5em&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;||||||||&#8221; min_height=&#8221;235px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px||||false|false&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; border_color_all=&#8221;#12eaa6&#8243; border_color_top=&#8221;#003f6e&#8221; locked=&#8221;off&#8221;]<\/p>\n<h3>Legal framework<\/h3>\n<ul>\n<li>Statutory financial statements comprise a balance sheet, an income statement and notes. The proposal for the appropriation of profit is also part of the financial statements.<\/li>\n<li>The Swiss Code of Obligations sets out the minimum structure for the balance sheet and income statement and defines the obligatory disclosures to be made in the notes to the financial statements.<\/li>\n<li>The general rules set out in the Swiss Code of Obligations are fleshed out by theory and practice. The standard reference work in this field is the Swiss Manual of Auditing published by EXPERTsuisse.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;Statistics&#8221; _builder_version=&#8221;3.22&#8243; background_color=&#8221;#f6f8fa&#8221; custom_padding=&#8221;54px|0px|54px|0px|false|false&#8221; custom_padding_phone=&#8221;50px||50px|&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.5&#8243; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|700||on|||||&#8221; header_2_text_color=&#8221;#003f6e&#8221; header_2_font_size=&#8221;20px&#8221; header_2_letter_spacing=&#8221;1px&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;Montserrat|700||on|||||&#8221; header_4_text_color=&#8221;#003f6e&#8221; header_4_font_size=&#8221;15px&#8221; header_4_letter_spacing=&#8221;2px&#8221; header_4_line_height=&#8221;1.6em&#8221; min_height=&#8221;30px&#8221; custom_margin=&#8221;||3px|||&#8221; locked=&#8221;off&#8221;]<\/p>\n<h2>Swiss GAAP FER<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|800|||||||&#8221; header_2_font_size=&#8221;30px&#8221; header_2_line_height=&#8221;1.5em&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;||||||||&#8221; min_height=&#8221;235px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px||||false|false&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; border_color_all=&#8221;#12eaa6&#8243; border_width_top=&#8221;2px&#8221; border_color_top=&#8221;#003f6e&#8221; locked=&#8221;off&#8221;]<\/p>\n<h3>In brief&#8230;<\/h3>\n<ul>\n<li>Generally recognized Swiss accounting standards.<\/li>\n<li>Provide a true and fair view of the company\u2019s situation. In particular, Swiss GAAP FER prohibits the establishment of hidden reserves (i.e. non-justified provisions).<\/li>\n<li>Requirements and implementation costs are substantially lower compared with International Financial Reporting Standards (IFRS).<\/li>\n<li>Strong recognition because they are applied by certain listed Swiss companies, especially Bobst, Swatch Group and Ascom.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.5&#8243; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|700||on|||||&#8221; header_2_text_color=&#8221;#003f6e&#8221; header_2_font_size=&#8221;20px&#8221; header_2_letter_spacing=&#8221;1px&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;Montserrat|700||on|||||&#8221; header_4_text_color=&#8221;#003f6e&#8221; header_4_font_size=&#8221;15px&#8221; header_4_letter_spacing=&#8221;2px&#8221; header_4_line_height=&#8221;1.6em&#8221; min_height=&#8221;30px&#8221; custom_margin=&#8221;||3px|||&#8221; locked=&#8221;off&#8221;][\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.5&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|800|||||||&#8221; header_2_font_size=&#8221;30px&#8221; header_2_line_height=&#8221;1.5em&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;||||||||&#8221; min_height=&#8221;235px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px||||false|false&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; border_color_all=&#8221;#12eaa6&#8243; border_color_top=&#8221;#003f6e&#8221; locked=&#8221;off&#8221;]<\/p>\n<h3>Mainly suitable for &#8230;<\/h3>\n<ul>\n<li>Listed companies or companies considering a listing on the stock market in Switzerland.<\/li>\n<li>SMEs that want to provide high-quality, low-cost information for their shareholders.<\/li>\n<li>Not-for-profit organizations aiming for certification by Zewo.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Team&#8221; _builder_version=&#8221;4.5.1&#8243;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.5&#8243; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|700||on|||||&#8221; header_2_text_color=&#8221;#003f6e&#8221; header_2_font_size=&#8221;20px&#8221; header_2_letter_spacing=&#8221;1px&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;Montserrat|700||on|||||&#8221; header_4_text_color=&#8221;#003f6e&#8221; header_4_font_size=&#8221;15px&#8221; header_4_letter_spacing=&#8221;2px&#8221; header_4_line_height=&#8221;1.6em&#8221; min_height=&#8221;30px&#8221; custom_margin=&#8221;||3px|||&#8221; locked=&#8221;off&#8221;]<\/p>\n<h2>IFRS<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|800|||||||&#8221; header_2_font_size=&#8221;30px&#8221; header_2_line_height=&#8221;1.5em&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;||||||||&#8221; min_height=&#8221;235px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px||||false|false&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; border_color_all=&#8221;#12eaa6&#8243; border_width_top=&#8221;2px&#8221; border_color_top=&#8221;#003f6e&#8221; locked=&#8221;off&#8221;]<\/p>\n<h3>In brief&#8230;<\/h3>\n<ul>\n<li>Accounting standards recognized in Switzerland and internationally.<\/li>\n<li>Provide a true and fair view of the company\u2019s situation. IFRS prohibits the establishment of hidden reserves (i.e. non-justified provisions).<\/li>\n<li>Implementing IFRS can be a particularly complex process because of the level of detail and technical requirements of some standards. Moreover, the notes involve a high level of volume and complexity.<\/li>\n<li>Strong recognition and mandatory for companies listed on a stock exchange in the European Union.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.5&#8243; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|700||on|||||&#8221; header_2_text_color=&#8221;#003f6e&#8221; header_2_font_size=&#8221;20px&#8221; header_2_letter_spacing=&#8221;1px&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;Montserrat|700||on|||||&#8221; header_4_text_color=&#8221;#003f6e&#8221; header_4_font_size=&#8221;15px&#8221; header_4_letter_spacing=&#8221;2px&#8221; header_4_line_height=&#8221;1.6em&#8221; min_height=&#8221;30px&#8221; custom_margin=&#8221;||3px|||&#8221; locked=&#8221;off&#8221;][\/et_pb_text][et_pb_text _builder_version=&#8221;4.5.6&#8243; text_font=&#8221;||||||||&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;2em&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Montserrat|800|||||||&#8221; header_2_font_size=&#8221;30px&#8221; header_2_line_height=&#8221;1.5em&#8221; header_3_font=&#8221;||||||||&#8221; header_4_font=&#8221;||||||||&#8221; min_height=&#8221;235px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;20px||||false|false&#8221; header_2_font_size_tablet=&#8221;30px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; border_color_all=&#8221;#12eaa6&#8243; border_color_top=&#8221;#003f6e&#8221; locked=&#8221;off&#8221;]<\/p>\n<h3>Mainly suitable for &#8230;<\/h3>\n<ul>\n<li>Companies that are listed or seeking a stock exchange listing in Switzerland or abroad.<\/li>\n<li>Subsidiaries of companies that prepare IFRS financial statements and require IFRS-compliant reporting.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#003f6e&#8221;][et_pb_row _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#003f6e&#8221; header_3_text_color=&#8221;#ffffff&#8221;]<\/p>\n<h3 style=\"text-align: center;\">Interested in discussing your specific needs?<\/h3>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.5.1&#8243; _module_preset=&#8221;default&#8221;][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjExNjQifX0=@&#8221; button_text=&#8221;Contact us&#8221; button_alignment=&#8221;center&#8221; _builder_version=&#8221;4.6.6&#8243; _dynamic_attributes=&#8221;button_url&#8221; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;15px&#8221; button_text_color=&#8221;#ffffff&#8221; button_bg_color=&#8221;#003f6e&#8221; button_border_radius=&#8221;9px&#8221; button_letter_spacing=&#8221;2px&#8221; button_font=&#8221;|700||on|||||&#8221; button_use_icon=&#8221;off&#8221; custom_padding=&#8221;16px|32px|16px|32px|false|false&#8221; button_bg_color__hover_enabled=&#8221;on|hover&#8221; button_bg_color__hover=&#8221;#007fe0&#8243; button_bg_enable_color__hover=&#8221;on&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Preparation of financial statements Gaapex manages your closing process and prepares your annual financial statements using your company&#8217;s software. We work with various accounting standards (Swiss Code of Obligations, Swiss GAAP FER and IFRS) and can also prepare your consolidated financial statements.Statutory financial statements\u00a0In brief&#8230; Accounting in accordance with the provisions of the Swiss Code [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1437","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Financial statements - Accounting firm Gaapex, Lausanne, Z\u00fcrich, Berne, Switzerland<\/title>\n<meta name=\"description\" content=\"Gaapex prepares your financial statements for you in accordance with IFRS, Swiss GAAP FER or the Swiss Code of Obligations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gaapex.ch\/en\/financial-statements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial statements\" \/>\n<meta property=\"og:description\" content=\"Gaapex prepares your financial statements for you in accordance with IFRS, Swiss GAAP FER or the Swiss Code of Obligations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gaapex.ch\/en\/financial-statements\/\" \/>\n<meta property=\"og:site_name\" content=\"Accounting firm Gaapex, Lausanne, Z\u00fcrich, Berne, Switzerland\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gaapex.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-19T08:00:33+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@Gaapex\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gaapex.ch\\\/en\\\/financial-statements\\\/\",\"url\":\"https:\\\/\\\/www.gaapex.ch\\\/en\\\/financial-statements\\\/\",\"name\":\"Financial statements - 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