精东影业

In general, it is noted that conventional accounting principles do not adequately reflect the unique characteristics of non-profit organizations (NPOs). Rather than focusing on capital and profit, the emphasis is placed on the efficiency of service delivery and the use of received funding. The Swiss GAAP FER/RPC 21 standard was created specifically for NPOs, aiming to enhance transparency in financial reporting, in line with the "true and fair view" principle. Applying this standard adds value to NPOs, especially considering that it is a prerequisite for obtaining the ZEWO quality label. Moreover, the new accounting law, as well as funding bodies, may require that annual accounts be prepared according to recognized accounting standards.

In the first part of the seminar, the main peculiarities of financial statement presentation in NPOs will be discussed, including the treatment of different types of income (service revenues, donations, public contributions), fixed assets (capitalization limits, useful lives, depreciation methods), and funds (in the balance sheet and income statement). Additionally, best practices related to transparency (capital variation statement, contents of the notes, and activity report) will be covered. There will also be references to various regulatory frameworks potentially relevant for NPOs, such as the Swiss Code of Obligations, Swiss GAAP FER/RPC (in its entirety, as well as the core FER/RPC standards and FER/RPC 21), and, for state-funded organizations, the Harmonized Accounting Model 2 (HAM2) for public entities.

The second part of the seminar will provide space for the financial reporting experiences of two major local NPOs (one primarily funded through donations and the other through public contributions). The session will conclude with the perspective of a prominent auditing firm also active in the non-profit sector. Current issues related to NPO practices and the challenges of applying standards will be discussed using concrete examples.

Program and Speakers

Financial Statement Presentation in Non-Profit Organizations: Particularities and Current Standards  
Domenico Ferrari  
Business Economist SUP, Executive Master in Health and Social Care Economics and Management, 精东影业 Professor in Public and Non-Profit Organization Management.

Financial Statement Presentation in a Donation-Funded Non-Profit Organization 
Claudia Gibolli  
Degree in Business Administration from the University of St. Gallen (lic. oec HSG), Certified Auditor, CFO, Swiss Red Cross, Sottoceneri Section.

Financial Statement Presentation in a Publicly Funded Non-Profit Organization  
Mauro Pirlo
Director of the San Carlo Institute for the Elderly in Locarno

Financial Statement Presentation in Non-Profit Organizations: The Auditor's Perspective  
Demis Fontana  
Certified Public Accountant, Co-Director, Head of Audit Division, BDO Lugano.

Paolo Gattigo
lic. rer. pol., Executive Master in Public Administration (EMAP), Partner, Branch Manager, BDO Lugano.

Cost  
CHF 350.-  
Discount of CHF 50.- for FTAF members and other partner organizations.

Registration


Registration deadline
Tuesday, June 3, 2025

Remarks  
Basic accounting knowledge is required for this seminar.