It can be of decisive importance to a company group that reports are not just made for each individual firm, but also in consolidated form as a group of companies.

The Swiss Code of Obligations also stipulates consolidation under the following conditions:


If two of the following factors, consolidated, are exceeded in at least one of the last two years:

  • Balance sheet total: CHF 20 million
  • Annual sales: CHF 40 million
  • Employees: 250

Or when:

  • Qualified minorities request this
  • It is necessary for a reliable assessment of the financial situation

According to the company´s activities, we recommend that they do not prepare the consolidation according to the Swiss Code of Obligations, but in accordance with a recognised standard such as Swiss GAAP FER or other international standards.


We support you with the following services:

  • Consultancy and feasibility study
  • Set-up of consolidation according to your requirements and the required accounting standards
  • Initial consolidation at the required date
  • Follow-up consolidation steps
  • Introduction and training on your premises, so that your staff continue the procedures, if we are not assigned to take care of them on an ongoing basis
  • Preparation of or assistance with your annual financial statement incl. attachment according to your preferred standard

Our approach is characterised by high levels of flexibility from different countries, standards and requirements.

Additionally, it´s possible to transfer from a local standard to another standard during the same operational phase (e.g. Swiss GAAP FER).
In this way, intervention in functioning accounting processes should be kept to a minimum in the individual companies, so that consolidation may be prepared. The consolidation tool is available to you free of charge.