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The Swiss Accounting and Reporting Recommendations (Swiss GAAP FER) provide guidance to prepare financial statements based on the principle of a true and fair view. Small and medium-sized enterprises and groups with an international reach are the focus of the standards. They are however also applied by groups with international operations.
Swiss GAAP FER disclosure checklists and guides
Checklists
Our disclosure checklists cover the minimum disclosure requirements of currently applicable Swiss GAAP FER Standards. Our checklists allow their users to review the completeness of disclosures in their financial statements.
Guides
The increased use of Swiss GAAP FER, in particular by groups with a global reach, together with the accounting challenges arising from ever increasing complexity in business transactions and financial instruments, has led to more questions on how to apply the standards in practice. Our guides provide answers to questions that, in our experience, arise frequently when preparing financial statements in accordance with Swiss GAAP FER.
More about Swiss GAAP FER
All publications on Swiss GAAP FER
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