Swiss GAAP FER does not regulate the acquisition of minority interests. The article shows possible solutions based on a case study. Further it depicts the buy-out of minority interests by means of use of derivative financial instruments.
Download the article in German:
© 2018 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.