{"id":813,"date":"2021-11-03T15:53:24","date_gmt":"2021-11-03T14:53:24","guid":{"rendered":"https:\/\/progressia.hosttech.website\/consolidation-ifrs-swiss-gaap-fer\/"},"modified":"2021-11-03T15:53:24","modified_gmt":"2021-11-03T14:53:24","slug":"consolidation-ifrs-swiss-gaap-fer","status":"publish","type":"page","link":"https:\/\/www.progressia-au.ch\/en\/consolidation-ifrs-swiss-gaap-fer\/","title":{"rendered":"Consolidation (IFRS, Swiss GAAP FER)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"813\" class=\"elementor elementor-813 elementor-49\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3777b9b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"3777b9b9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52c5c754\" data-id=\"52c5c754\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78904a44 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"78904a44\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_tablet&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Consolidation (IFRS, Swiss GAAP FER) <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f6811c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f6811c0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-141b70a\" data-id=\"141b70a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55b6a4e elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"55b6a4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In future, you will be manufacturing your products abroad and are establishing a subsidiary in Eastern Europe for this purpose. You simultaneously take over the company of a long-standing business partner in Germany as he is retiring from business.<br \/>In doing so you hope to ensure the continuity of your own business as well as expand your market potential to our northern neighbouring country, which you regard as being very promising.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ff4cbda elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"2ff4cbda\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In this particular situation your tax advisor will rightly recommend incorporating your company into a holding. Your accountant is well aware of having to not only prepare an individual financial statement of the holding but also a consolidated annual account for the group.<br \/>However, he is unsure about which body of rules and regulations is to be made applicable to such accounts (i. e. US-GAAP, IFRS, Swiss GAAP FER for stock quoted companies).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fc24fd elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"9fc24fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We support you in evaluating which body of rules and regulations is most suitable for your situation.<br \/>We assist your staff through the implementation and elaboration of the new bookkeeping and balancing handbook as well as with the choice and installation of the appropriate consolidation-software.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-007c7c3 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"007c7c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Our support is also useful for smaller companies, where human resources are limited.<br \/>Apart from consolidating and reporting for your company, we can also represent you vis-\u00e0-vis of an auditor.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Consolidation (IFRS, Swiss GAAP FER) In future, you will be manufacturing your products abroad and are establishing a subsidiary in Eastern Europe for this purpose. You simultaneously take over the company of a long-standing business partner in Germany as he is retiring from business.In doing so you hope to ensure the continuity of your own [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-813","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/pages\/813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/comments?post=813"}],"version-history":[{"count":1,"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/pages\/813\/revisions"}],"predecessor-version":[{"id":814,"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/pages\/813\/revisions\/814"}],"wp:attachment":[{"href":"https:\/\/www.progressia-au.ch\/en\/wp-json\/wp\/v2\/media?parent=813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}