{"id":2594,"date":"2025-07-25T17:55:54","date_gmt":"2025-07-25T15:55:54","guid":{"rendered":"https:\/\/lirex.one\/?p=2594"},"modified":"2025-07-25T18:01:54","modified_gmt":"2025-07-25T16:01:54","slug":"liechtenstein-financial-center-2","status":"publish","type":"post","link":"https:\/\/lirex.one\/en\/liechtenstein-financial-center-2\/","title":{"rendered":"Income without invoice"},"content":{"rendered":"
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Every company has ongoing orders (work in progress) on the balance sheet date that will only be invoiced at a later date. At what value and where in the balance sheet should these be recorded? The Federal Supreme Court has clarified this issue in a ruling.<\/p>\n\n\n\n

The classification of unbilled services under commercial and tax law also applies mutatis mutandis to Liechtenstein. For more details, please refer to the article<\/a> by SwissAccounting.<\/p>\n\n\n\n

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Events after the reporting date<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"wds_primary_category":0,"footnotes":""},"categories":[3],"tags":[38,39,43,40,41],"class_list":["post-2594","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-accounting","tag-auditing","tag-lirex-en","tag-revision-en","tag-taxes"],"acf":[],"_links":{"self":[{"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/posts\/2594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/comments?post=2594"}],"version-history":[{"count":4,"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/posts\/2594\/revisions"}],"predecessor-version":[{"id":2615,"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/posts\/2594\/revisions\/2615"}],"wp:attachment":[{"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/media?parent=2594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/categories?post=2594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lirex.one\/en\/wp-json\/wp\/v2\/tags?post=2594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}