Depicting cash flow hedges under the accounting principles of the Swiss Code of Obligations
KPMG in the media: Silvan Loser
While international accounting standards like the International Financial Reporting Standards (IFRSs) regulate hedge accounting in detail, the Swiss Code of Obligations (CO) does not contain any such provisions. Based on a combination of the general accounting principles set forth in the CO and the relevant IFRS provisions, Silvan Loser explains what needs to be taken into account when depicting cash flow hedges in the annual financial statements prepared in compliance with commercial law.
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