Group Accounting Manual

Elaboration of Accounting and Valuation Guidelines

Accounting standards (IFRS, Swiss GAAP FER, HBG, UGB, and OR) allow numerous options concerning the mapping of the transactions to be entered. In order to give clear instructions to the group companies as to how individual transactions need to be mapped in the local accounting system, the corporate group must issue accounting and valuation guidelines.

As a prerequisite for meaningful group reporting, the individual statements on which the consolidated financial statements are based must be structured and valued/validated.

A clearly structured accounting manual is a fundamental requirement of the internal control system (ICS).

Our systematically structured standard accounting manual for industry, trade and service sectors, provides a solid basis/foundation for the tailoring of your individual accounting manual.

Your benefits

  • The standard group accounting manual – having proved successful in practice – can be rapidly adapted to your individual needs.
  • You save time, personnel and consultancy costs.


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