Hello, Mr Gomez,
Yes, you are right. Small and medium enterprises follow the Swiss Code of Obligations also known as Obligationenrecht in German, while large companies turn to Swiss Generally Accepted Accounting Principles and/or IFRS for accounting standards. The difference between two sets of rules could be formulated in one question: whose interest should be safeguarded? The Code of Obligations prioritizes creditors of the company. Swiss GAAP and IFRS focus on shareholders.