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Merki Treuhand AG - EN
Martin-Disteli-Strasse 9
4600 Olten, CH
Tel. +41 62 207 30 40
AdobeStock 392643233 ¦ Expirience


We specialize in preparing and auditing consolidated financial statements in accordance with Swiss GAAP FER!

If a legal entity controls one or more companies, it is obligated to prepare annual financial statements for the group (consolidated financial statements). Consolidated financial statements are an important management tool. They increase transparency for all stakeholders and provide clarity about the financial condition of corporate groups.

In a corporate group, individual financial statements from individual group companies often do not provide reliable information. Equity becomes distorted because of holdings, and income statements and annual profits are influenced by internal sales and offsetting. This makes it difficult for management to evaluate the actual condition and position of the corporate group and to make the right decisions. A consolidated financial statement can make a valuable contribution to reliable corporate governance and to the success of the corporate group as well.

Optional consolidated financial statement preparation

Consolidated financial statements can be prepared even if they are not mandatory. The increased transparency of an optional consolidated financial statement strengthens the confidence of potential lenders, credit institutes that are involved, and other stakeholders in the corporate group.

Code of Obligations or recognized accounting standards

There may still be “hidden reserves” in consolidated financial statements that are prepared according to the Code of Obligations.

In contrast to this, the “true & fair view” principle must be complied with for consolidated financial statements prepared according to recognized accounting standards such as Swiss GAAP FER, IFRS, US GAAP, etc. This means that a company’s balance sheet and valuation must be prepared in such a way that a reliable assessment of the company’s economic condition can be made directly from the consolidated financial statements.

Your contact person

What we offer

  • Consolidation according to the Swiss Code of Obligations
  • Consolidation according to Swiss GAAP FER
  • Consolidation according to IFRS
  • Verification of compliance with accounting standards
  • Drafting or revising of consolidation hand books
  • Drafting or revising of consolidation packages
  • Support with consolidation
  • Employee training

International consultancy services

As a member of TAGAlliances, we can also help with your international business needs.

Publications on the topic

  • Only in German