OR Art. 958a -
Einleitung zur 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. 958a OR from 2025
Art. 958a Principles of financial reporting 1. Going-concern assumption
1 Financial reporting is based on the assumption that the undertaking will remain a going concern for the foreseeable future.
2 If it is intended or probably inevitable that all or some activities will cease in the next twelve months from the balance sheet date, then the financial reports for the relevant parts of undertaking must be based on realisable values. Provisions must be made for expenditures associated with ceasing activities.
3 Derogations from the going-concern assumption must be specified in the notes to the accounts; their influence on the economic position must be explained.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
