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The Swiss Accounting and Reporting Recommendations (Swiss GAAP FER) provide guidance to prepare financial statements based on the principle of a true and fair view. The standards focus on small and medium-sized entities and groups with an international reach. They are however also applied by groups with international operations.
Swiss GAAP FER disclosure checklists and guides
Checklists
Our disclosure checklists cover the minimum disclosure requirements of currently applicable Swiss GAAP FER Standards. Our checklists allow their users to review the completeness of disclosures in their financial statements.
| Scope | Language | Disclosure checklist incl. existing FER 30 | Disclosure checklist incl. FER 30 revised* |
| Preparers not applying any industry-specific recommendations | German | ||
| English | |||
| French | DCL General - FER 30 R FR** | ||
| Insurance companies (Swiss GAAP FER 40) | German | ||
| English | |||
| FER 41 preparers | English | FER 30 R applicable since 1 January 2024 | |
| German | FER 30 R applicable since 1 January 2024 |
||
| Preparers of interim financial statements | German | ||
| English |
* Effective 1 January 2024, earlier application permitted.
**Updated version in progress
Manual
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. Our guides provide answers to questions that, in our experience, arise frequently when preparing financial statements in accordance with Swiss GAAP FER
More about Swiss GAAP FER
All publications on Swiss GAAP FER
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