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In Switzerland, Swiss GAAP FER is a recognised financial reporting standard according to Art. 962 of the Code of Obligations. This checklist allows users to review the completeness of the disclosures in the financial statements prepared according to Swiss GAAP FER. It covers all requirements of the currently applicable Swiss GAAP FER standards, including the requirements of Swiss GAAP FER 28 “Government Grants” which enters into force on 1 January 2024 (early adoption is allowed).
When preparing consolidated or stand-alone financial statements, management should carefully check whether the minimum disclosure requirements listed in this checklist are sufficient to inform about the financial position and results of operations as well as the cash flows during the current and the prior reporting period. If necessary, further disclosures should be made in order to provide appropriate information to the user of the financial statements.
