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