2023 Review of employee benefits accounting

We are pleased to present our study of trends based on about 200 Swiss companies’ reporting at 31 December 2022 here:

2023 Review of employee benefits accounting

Accounting for employee benefit plans under IAS 19, ASC 715 and IPSAS 39 remains a hot topic in Switzerland. Difficulties in applying Defined Benefit accounting methodology to hybrid Swiss pension plans leads companies to ask whether their methodology as well as their assumptions give a true and fair view of their company’s commitments.

We are pleased to present our study of trends based on about 200 Swiss companies’ reporting at 31 December 2022 here. We would be pleased to discuss what this means for your company and to help you plan for your year end in light of continuing market changes.