Financial accounting (FiBu) is part of accounting and uses double-entry bookkeeping to record all money and goods matters and movements of a company. Unlike management accounting, which serves internal purposes and can vary depending on the company and industry, financial accounting is regulated by law and provides the documents required by the Swiss Code of Obligations (OR) for dealing with external parties such as the tax authorities, insurance companies and investors in the form of the annual financial statements (consisting of the balance sheet and income statement).
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