Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17274

This text was translated from EN into Rumantsch Grischun.

If financial statements are prepared in accordance with a recognised financial reporting standard, details of the standard must be given in the financial statements. The chosen recognised standard must be applied in its entirely and for the financial statements as a whole. Compliance with the recognised standard must be verified by a qualified audit specialist. An ordinary audit must be made of the financial statements. Financial statements in accordance with a recognised standard must be submitted to the supreme management body when the annual accounts are submitted for approval, although they do not require approval. The Federal Council shall specify the recognised standards. It may stipulate requirements that must be met when choosing a standard or when changing from one standard to another.

Sch’ina clusiun vegn fatga tenor in standard da rendaquint renconuschì, sto quest standard vegnir inditgà en la clusiun. Il standard renconuschì tschernì sto vegnir applitgà en moda integrala e per l’entira clusiun. In expert da revisiun admess sto controllar ch’il standard renconuschì vegnia observà. La clusiun sto vegnir suttamessa ad ina revisiun ordinaria. La clusiun tenor in standard renconuschì sto vegnir preschentada a l’organ suprem a chaschun da l’approvaziun dal quint annual, na sto dentant betg vegnir approvada. Il Cussegl federal designescha ils standards renconuschids. El po fixar las premissas che ston esser ademplidas per tscherner in standard u per midar d’in standard ad in auter.