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  • Swiss Code of Obligations (CO)

Swiss Code of Obligations (CO)

Financial reporting in accordance with the Swiss Code of Obligations (CO) affects all companies and organisations with a bookkeeping duty in Switzerland - from joint-stock companies, limited liability companies and cooperatives to general partnerships, limited partnerships, associations, foundations and non-profit organisations.

BDO offers practical support in implementing financial reporting standards and offer answers to your detailed questions.


BDO’s Q&A on financial reporting in accordance with CO


Checklists on accounting in accordance with CO