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Manual for consolidated financial statements in accordance with Swiss GAAP FER 30
The increased use of Swiss GAAP FER, also by groups with a global reach, together with the accounting challenges arising from ever increasing complexity in business transactions has led to more questions on how to apply the standards in practice – for example when preparing consolidated financial statements. Additionally, the revised version of Swiss GAAP FER 30 ‘Consolidated Financial Statements’ came into effect on 1 January 2024.
Our brochure provides answers to questions that, in our experience, arise frequently when preparing consolidated financial statements in accordance with Swiss GAAP FER. A special focus lies on accounting topics for which the guidance was changed, or new requirements were introduced in the revised standard.
Swiss GAAP FER Disclosure Checklists and Guides
Check out the corresponding disclosure checklists and other Swiss GAAP FER guides.
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