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Cash Basis Accounting

This is a method of accounting wherein income and expenses are recognized when the business receives the income or pays an expense.

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About 23.investments

We buy, transform and grow well-known, high-margin brands into digital success stories.

Located in the heart of Switzerland, our private investment firm combines local expertise with a strong international focus, primarily on the DACH region, while leveraging our deep global roots for successful M&A transactions.

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