Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/17170

This text was translated from EN into Rumantsch Grischun.

Accounting forms the basis for financial reporting. It records the transactions and circumstances that are required to present the asset, financing and earnings position of the undertaking (the economic position). It follows the recognised accounting principles. Particular note must be taken of the following:1. the complete, truthful and systematic recording of transactions and circumstances;2. documentary proof for individual accounting procedures;3. clarity;4. fitness for purpose given the form and size of the undertaking;5. verifiability. An accounting voucher is any written record on paper or in electronic or comparable form that is required to be able to verify the business transaction or the circumstances behind an accounting entry. Accounting is carried out in the national currency or in the currency required for business operations. It is carried out in one of the official Swiss languages or in English. It may be carried out in writing, electronically or in a comparable manner.

La contabilitad è la basa dal rendaquint. Ella registrescha quellas fatschentas e quels fatgs ch’èn necessaris per preschentar la situaziun da la facultad, da la finanziaziun e dal retgav da l’interpresa (situaziun economica). Ella observa ils princips da la contabilitad regulara. En spezial ston vegnir resguardads ils suandants princips:1. registraziun cumpletta, vardaivla e sistematica da las fatschentas e dals fatgs;2. cumprova da las singulas cudeschaziuns a maun da mussaments;3. clerezza;4. adequatezza en vista al gener ed a la grondezza da l’interpresa;5. verifitgabladad. Quittanzas da cudeschaziun èn tut ils documents scrits, saja quai sin palpiri, en furma electronica u en ina furma cumparegliabla, ch’èn necessaris per pudair verifitgar la fatschenta u il fatg ch’è la basa d’ina cudeschaziun. La contabilitad vegn fatga en la valuta naziunala u en la valuta la pli impurtanta per l’activitad commerziala da l’interpresa. Ella vegn fatga en ina da las linguas naziunalas u en englais. Ella po vegnir fatga sin palpiri, en furma electronica u en ina furma cumparegliabla.