Steuerliche Gewinnermittlung bei Rechnungslegung in Fremdwährung

For many Swiss companies with an international focus, the Swiss franc plays only a minor role, which is why the accounts are kept in another currency. Since 1 January 2013, accounting can also be done in the functional (foreign) currency. When determining the tax factors of companies with accounting in foreign currency, various issues arise that complicate taxation according to economic performance. Arguments - The work analyzes how the relevant facts should be taken into account in functional currency when determining the tax on profits - With examples and variants of solutions.