Accrued expenses and deferred income

System

Swiss GAAP FER Chart of Accounts

Type

Passivi

Class

2 — Liabilities and equity

Parent

20 — Short-term liabilities

Labels (multilingual)

EN: Accrued expenses and deferred income

FR: Passifs de regularisation

DE: Passive Rechnungsabgrenzungen

IT: Ratei e risconti passivi

Postable

No

Lettrable

No

VAT

No