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Our interim reporting disclosure checklists can assist preparers of interim financial statements in accordance with IFRS® accounting standards or Swiss GAAP FER in ensuring that the relevant disclosure requirements are adhered to.
The IFRS disclosure checklist outlines the minimum disclosures required by IAS 34 ‘Interim financial reporting’ and other IFRS Accounting Standards published by the International Accounting Standards Board (IASB) effective as of 1 January 2024 insofar as they affect interim reports. It is intended for the use of existing preparers of IFRS financial statements. First-time adopters of IFRS Accounting Standards should, in addition to the disclosure requirements set out in IAS 34, also present the required disclosures outlined in IFRS 1 ‘First-time adoption of International Financial Reporting Standards’.
The FER disclosure checklist covers all requirements on interim financial statements included in Swiss GAAP FER 31 «Complementary Recommendation for listed entities». These requirements are applicable to entities whose equity rights are listed or who are preparing a prospectus for their listing. There is no mandatorily applicable guidance for the preparation of interim financial statements by non-listed entities. In our view, the guidance in FER 31/9-12 is however also applicable for interim financial statements prepared by non-listed FER reporters. Therefore, our checklist may also be used by non-listed FER preparers.
Swiss GAAP FER Disclosure Checklists and Guides
Check out alternative FER disclosure checklists and related guides.
IFRS Disclosure Checklists and Illustrative Financial Statements
Check out the related illustrative financial statements.
