{"id":6227,"date":"2022-11-29T08:08:49","date_gmt":"2022-11-29T08:08:49","guid":{"rendered":"https:\/\/stiftungschweiz.ch\/gut-zu-wissen\/accounting\/"},"modified":"2023-05-15T12:33:37","modified_gmt":"2023-05-15T12:33:37","slug":"accounting","status":"publish","type":"theme","link":"https:\/\/stiftungschweiz.ch\/en\/gut-zu-wissen\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"\n<p>In the third part, learn about the accounting methodology used by Swiss foundations.<\/p>\n\n<p>Publication by Kendris AG<\/p>\n    <div class=\"row offer-list  justify-content-lg-start upper-alpha\" id=\"offer-list-block_5c208aadf3cc3f07aa3688e474834de9\">\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">I. Initial Situation<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=27\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">J. Duty to Keep Books and Accounts<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=28\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">K. General Provisions<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=28\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">L. &#8220;Milchbuch Calculation&#8221; for Small Foundations<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=30\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">M. Accounting for Small and Medium-sized Foundations<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=28\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">N. Accounting for Large Foundations<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=31\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">O. Financial Report According to a Recognised Standard<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=31\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n                    <div class=\"item row gx-0 align-items-center\">\r\n    <div class=\"col font-weight-bold\">\r\n                <div class=\"title\">P. Designation of an Auditor<\/div>\r\n    <\/div>\r\n    \r\n        <div class=\"col-auto ms-auto\">\r\n        <a href=\"https:\/\/assets.ctfassets.net\/qamujl6wn6gw\/42CVmL0JqufUuo8w2PrIDT\/49fdb128a492db45c3df0b81aedbd893\/publication.pdf#page=32\">Open PDF \u00bb<\/i><\/a>\r\n    <\/div>\r\n    <\/div>\r\n            <\/div>\n","protected":false},"featured_media":3166,"parent":0,"template":"","theme_categories":[73,75,74],"class_list":["post-6227","theme","type-theme","status-publish","has-post-thumbnail","hentry","theme_categories-foundation-work","theme_categories-impact-measurement","theme_categories-the-charitable-foundation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accounting - StiftungSchweiz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/stiftungschweiz.ch\/en\/gut-zu-wissen\/accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting - StiftungSchweiz\" \/>\n<meta property=\"og:description\" content=\"In the third part, learn about the accounting methodology used by Swiss foundations. 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