Swiss GAAP FER 2014/15

Swiss GAAP FER 2014/15

More and more companies are adopting the Swiss GAAP FER standards. With this in mind, KPMG has released its 8th edition of the Swiss GAAP FER brochure.

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In the 2014/15 edition, the structure remains the same as in previous editions and provides you with:

 

  • a summary of accounting and reporting recommendations
  • an illustration of the Swiss GAAP FER requirements based on an example of a consolidated financial statement
  • a Swiss GAAP FER checklist (for industrial, commercial and service companies)

 

Since the last edition, two major changes have occurred: the FER commission has adapted Swiss GAAP FER 26 (as at 1 January 2014) and has implemented Swiss GAAP FER 31 (as at 1 January 2015). As only a limited number of FER users are concerned with these changes, these standards are not part of this publication.

 

In this context, we would like to draw your attention to a separate publication on Swiss GAAP FER 31 (provisions to be applied as of 1 January 2015). This publication covers the new provisions for listed companies by providing illustrative examples and application guidance. This 2nd edition reflects new knowledge, especially in the field of disclosures relating to taxes. Click on the link on the right-hand side to download the brochure.

Publication in French

Swiss GAAP RPC 2014/15

 
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Swiss GAAP FER 2014/15

KPMG's Swiss GAAP FER 2014/15 Brochure is released in its 8th edition. It provides an illustrative example and a checklist for application.

 
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Swiss GAAP FER 31

Additional recommendations for listed companies.

 
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Swiss GAAP FER

Swiss GAAP FER governs aspects of accounting and reporting and is geared toward providing a true and fair view of a company’s financial position.

 
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