Guidelines for Interim Financial Reporting according to Swiss GAAP FER 2023
The increased use of Swiss GAAP FER, in particular by groups with a global reach, together with the accounting challenges arising from ever increasing complexity in business transactions and financial instruments, has led to more questions on how to apply the standards in practice – for example when preparing interim financial statements. This brochure describes questions that, in our experience, frequently arise in connection with preparing interim financial statements in accordance with Swiss GAAP FER.
Swiss GAAP FER Disclosure Checklist for Interim Financial Statements 2023
Check out the corresponding checklist for disclosures in interim financial statements in accordance with Swiss GAAP FER.
Contact us
David Baur
Partner and Leader Corporate Reporting Services, PwC Switzerland
Tel: +41 58 792 26 54
