Swiss GAAP FER 31

Swiss GAAP FER 31

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.


Related content

Swiss GAAP FER 31 regulates the following central areas for listed companies:

  • Share-based payment
  • Discontinued operations
  • Earnings per equity security
  • Income Taxes
  • Liabilities of financial nature
  • Segment reporting
  • Interim Financial Reporting
  • Adoption of Swiss GAAP FER


This 2nd edition reflects new knowledge, especially in the field of disclosures relating to taxes.

Swiss GAAP FER 2014/15

Swiss GAAP FER 2014/15

KPMG hat die 8. Ausgabe ihrer Swiss GAAP FER 2014/15 Broschüre publiziert. Sie enthält ein illustratives Beispiel und eine Anwendungs-Checkliste.



Die Swiss GAAP FER regeln Kernfragen der Rechnungslegung. Ziel ist die Wiedergabe der Vermögens-, Finanz- und Ertragslage nach True & Fair View.

© 2017 KPMG Holding AG is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss legal entity. All rights reserved.

Connect with us


Request for proposal



KPMG's Marketplace

Find the right people – right now. Get direct access to highly skilled professionals.