Swiss GAAP FER Share-based payments

David Baur Partner and Leader Corporate Reporting Services, PwC Switzerland Jul 16, 2024

The increased use of Swiss GAAP FER, also by groups with a global reach, and the frequent use of share-based payments as form of employee remuneration has led to many questions on how to account for such arrangements. FER 31 ‘Complementary Recommendations for listed entities’ only includes limited guidance for listed companies.

This publication provides answers to questions that, in our experience, arise frequently when assessing the accounting for share-based payment arrangements in accordance with Swiss GAAP FER. Such arrangements vary from entity to entity and typically include a variety of different clauses. A special focus lies on examples to practical challenges that Swiss GAAP FER preparers might encounter.

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