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Erschienen in:
1995 | OriginalPaper | Buchkapitel
Switzerland
Group Accounts
Erschienen in: Transnational Accounting
Enthalten in: Professional Book Archive
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In Switzerland, group accounts play a much more important role for public companies than individual accounts do. Although some 155,000 Swiss stock corporations are required to prepare individual accounts and follow company law provisions, these individual accounts are mostly tax driven. They disclose little and tend to follow conservative accounting policies aimed at avoiding or reducing income tax.