The annual report is often seen as the flagship of corporate communication. Traditionally, this comprehensive publication consists of detailed information and complex notes on a company’s financial reporting. Our updated and revised Clarity on Business Reporting guides the reader skillfully and clearly through the art of reading an annual report. We explore key questions that those in charge should ask and look at the role of the auditor.

      We explore questions and answers on central aspects such as the balance sheet, statement of comprehensive income, income statement, statement of changes in equity, cash flow statement and notes to the financial statements. This edition also considers which financial reporting standards are the best fit for different companies and shares some basic principles for better communication.


      Learn more about the necessary ingredients of a meaningful annual report:

      Clarity on Business Reporting

      Clarity on Business Reporting

      Lire et comprendre les rapports annuels, 8ème édition
      "Stakeholders need to know which components of the annual report have been audited externally and whether they comply with the relevant standards."

       

      Lukas Marty
      Head of Audit

      Criteria for informative financial reporting

      Which criteria should be considered in an annual report to better integrate the various reporting elements and disciplines? Which ones improve the value of forward-looking information?

      Audit challenges and responsibilities

      Practice meets theory: Philipp Hallauer, KPMG Switzerland and Prof. Dr. Peter Leibfried, University of St. Gallen, discuss expectations and reality in audit.

      "Digitalization enables targeted interaction with stakeholders – and insights into the information they want to see."

       

      Daniel Haas
      Co-Head Accounting Advisory Services Corporates

      Your key contacts

      Lukas Marty

      Partner, Head of Audit, Member of the Executive Board of Directors

      KPMG Switzerland

      Prof. Dr. Reto Eberle

      Partner, Member of the Department of Professional Practice

      KPMG Switzerland

      Daniel Haas

      Partner, Co-Head Accounting Advisory Services Corporates

      KPMG Switzerland

      Rolf Hauenstein

      Partner, Head of Markets Audit, Head of Board Leadership Center

      KPMG Switzerland

      Douglas Mullins

      Partner, Audit Corporates

      KPMG Switzerland

      Silvan Jurt

      Partner, Head Corporate Sustainability Services

      KPMG Switzerland

      Therese Amstutz

      Director, Attorney-at-Law

      KPMG Switzerland

      Audit

      Technology-enabled audit, financial reporting, reporting, and internal audit - we support you in all aspects.

       woman standing on white wall