Examines the Swiss Money Laundering Act enacted in October 1997; this set up 12 self‐regulation bodies to take control of the financial market and has thus blurred the distinction between private and public law. Points out that the Act has not been implemented easily and the deadlines not met:...

Examines the Swiss campaign against money laundering, especially: anti‐money laundering rules for non‐bank and non‐insurance financial institutions, the mix of direct and indirect supervision that has been enacted, and relevant new due diligence requirements, in particular those related to...

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue...