Federal Act on the Amendment of the Swiss Civil Code (OR) Art. 957a
Zusammenfassung der Rechtsnorm OR:
The Swiss Code of Obligations is a central code of Swiss civil law that regulates the legal relationships between private individuals. It includes five books that cover various aspects of contract law, law of obligations and property law, including the formation, content and termination of contracts, as well as liability for breach of contract and tort. The Code of Obligations is an important code of law for business and everyday life in Switzerland, as it forms the basis for many legal relationships and contracts and has been in force since 1912, whereby it is regularly adapted to social and economic developments.
Art. 957a OR from 2025
Art. 957a Accounting
1 Accounting forms the basis for financial reporting. It records the transactions and circumstances that are required to present the asset, financing and earnings position of the undertaking (the economic position).
2 It follows the recognised accounting principles. Particular note must be taken of the following:1. the complete, truthful and systematic recording of transactions and circumstances;2. documentary proof for individual accounting procedures;3. clarity;4. fitness for purpose given the form and size of the undertaking;5. verifiability.
3 An accounting voucher is any written record on paper or in electronic or comparable form that is required to be able to verify the business transaction or the circumstances behind an accounting entry.
4 Accounting is carried out in the national currency or in the currency required for business operations.
5 It is carried out in one of the official Swiss languages or in English. It may be carried out in writing, electronically or in a comparable manner.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
