Swiss GAAP FER: Cash flow statement

David Baur Partner and Leader Corporate Reporting Services, PwC Switzerland Feb 11, 2025

The cash flow statement is one of the primary statements required by Swiss GAAP FER and is often of particular interest to shareholders and other stakeholders. In practice, both preparation and interpretation of the cash flow statement can be challenging – especially when it comes to the presentation of cash flows from complex transactions such as business combinations, factoring or those involving foreign currencies.

This publication provides answers to questions that, in our experience, arise frequently when entities prepare a cash flow statement in accordance with Swiss GAAP FER. A special focus lies on examples to practical challenges that Swiss GAAP FER preparers might encounter.

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