Ordinance on the keeping and storage of business books
| Basic data | |
|---|---|
| Title: | Ordinance on the keeping and storage of business books |
| Short title: | Accounting Ordinance |
| Previous title: | Ordinance on the recording of documents to be kept of June 2, 1976 |
| Abbreviation: | GeBüV |
| Type: | regulation |
| Scope: | Switzerland |
| Legal matter: | Code of Obligations |
|
Systematic legal collection (SR) : |
221,431 |
| Original version from: | |
| Entry into force on: | |
| Entry into force of the new version on: |
June 1, 2002 |
| Last change by: | April 24, 2002 |
| Effective date of the last change: |
April 24, 2002 |
| Please note the note on the applicable legal version. | |
The ordinance on the keeping and storage of business books (also business books ordinance , GeBüV ) of April 24, 2002 (as of June 18, 2002) is an ordinance of the Swiss Federal Council and specifies which books are to be entered on the basis of Article 957 (5) of the Code of Obligations Accountants must keep the principles of management, storage, accessibility and information carriers. The regulation replaces a regulation from 1976.
- Section: Books to be kept - in principle the general ledger , possibly sub-ledgers
- Section: General principles - principles of management and storage
- Section: Principles for Proper Storage - Protection, Availability, Organization of Stored Books
- Section: Information carriers - paper, microfilm, IT systems and the requirements for these systems
- Section: Final provisions - entry into force and replacement of previous ordinances;
