BDO is your partner for US Generally Accepted Accounting Principles (US GAAP) - from adoption and conversion to interpretation.

US GAAP is mandatory for companies listed in the US. Companies listed on the Main Standard of the SIX Swiss Exchange can opt to report in accordance with US GAAP as an alternative to IFRS.

With many years’ experience on audit and advisory engagements, we're familiar with the issues that can crop up when applying US GAAP. BDO has certified specialists in this area and is registered with the Public Company Accounting Oversight Board (PCAOB) in the US.


Our services:

  • First-time adoption of US GAAP
  • Audit of separate and consolidated financial statements
  • Audit of reporting packages
  • Subject-matter expertise to support your regular annual or interim financial statements
  • Preparation of the entire or sections of the financial statements (for our non-audit clients)
  • Support with conversion projects for reporting in accordance with CO, Swiss GAAP FER and US GAAP
  • Development of group reporting guidelines and report structures
  • Support with interpretation and practical implementation of specific US GAAP issues
  • Purchase price allocation (PPA), fair value measurement and impairment testing by us as an independent third party
  • Expert opinions and second opinions
  • Training