With effect from 1 January 2015, the FER-commission has put in force the additional recommendations for listed companies (Swiss GAAP FER 31). Thus, the modular structure of the Swiss GAAP FER is extended by an additional application, that of listed companies.
Swiss GAAP FER 31 regulates the following central areas for listed companies:
This 2nd edition reflects new knowledge, especially in the field of disclosures relating to taxes.
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