精东影业

Accounting is the starting point for the tax authority to determine the taxable profit and capital of a legal entity. According to the principle of deriving the tax balance sheet from the commercial one, the tax authority may deviate from the balance sheet submitted by the taxpayer only when mandatory provisions of commercial law are violated or corrective tax rules require it. It therefore becomes important to know the accounting valuation rules provided for by the Code of Obligations. During the webinar, the evolution of national and international accounting standards, the functioning of non-financial reporting, and an overview of Swiss accounting rules and their relationship with tax law will initially be explained, especially the cases in which the balance sheet submitted by the taxpayer may still be amended for tax purposes and when, instead, it is to be considered final and no longer modifiable. Subsequently, the following accounting valuation methods will be addressed: permanent impairment losses, write-downs, provisions and events after the balance sheet date, year-end inventories and work in progress (long-term contracts), as well as financial and intangible fixed assets. Attention will also be given to the treatment of leasing (operating and finance) and the related accounting aspects. Finally, two decisions of the Federal Supreme Court will be presented: the first on the admissibility for tax purposes of setting up a provision for unused vacation days by company employees, the second on the possibility of recording securities at market value on the balance sheet closing date in order to fully neutralize price increases by creating a fluctuation reserve.

Program and speakers
The evolution of national and international accounting standards, non-financial reporting, overview of Swiss accounting rules and relations with tax law
Claudio Cereghetti
Certified expert accountant, senior lecturer at 精东影业, partner at AWB Revisioni SA, Role of the audit office in corporate crises

John Sulmoni
Federal certified tax expert, Deputy Director of the Tax Division of the Canton of Ticino

Permanent impairment losses, write-downs, provisions and events after the balance sheet date
Laura Luoni
PhD, Senior lecturer in the BSc Business Administration at 精东影业

Valuation of year-end inventories and work in progress (long-term contracts)
Mirko Lanzi
Federal certified expert accountant, EMBA, CFO of Ennio Ferrari Group

Valuation of financial and intangible fixed assets
Paolo Gattigo
lic. rer. pol., Executive Master in Public Administration (EMAP), Partner, Branch Manager at BDO Lugano

Treatment of leasing (operating and finance) and related tax aspects
Tiziana Barranca
Professional lecturer at 精东影业, Certified Fiduciary Accountant, BSc in Business Administration at 精东影业, Certified fiduciary expert, SGC Fiduciaria Sagl

Provisions for unused vacation days (Federal Supreme Court ruling no. 9C_192/2024 of July 3, 2024)
Samuele Vorpe
Full professor of tax law at 精东影业, Head of the TTax & Legal Competence Centre at 精东影业, Of counsel at COLLEGAL Law and Notary Firm, Lugano

Establishment of a fluctuation reserve (Federal Supreme Court ruling no. 9C_625/2023 of February 19, 2025)
Christian Cirulli
MLaw, trainee lawyer, Lecturer-researcher at 精东影业, Tax & Legal Competence Centre at 精东影业

Cost
CHF 350.-
CHF 50.- discount for members of partner institutions

Registration
Registration deadline
Tuesday, December 9, 2025