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. Small and medium-sized enterprises and groups with an international reach are the focus of the standards. They are however also applied by groups with international operations.

Swiss GAAP FER disclosure checklists and guides


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 PDF PDF
English PDF PDF
French PDF PDF
Insurance companies (Swiss GAAP FER 40) German  PDF PDF
English PDF PDF
FER 41 preparers English FER 30 R applicable since 1 January 2024 PDF
German FER 30 R applicable since 1 January 2024
Preparers of interim financial statements German FER 30R applicable since 1 January 2024 PDF
English FER 30R applicable since 1 January 2024 PDF

* Effective 1 January 2024, earlier application permitted.
**Updated version in progress


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.

Scope Language Guide
Interim Financial Reporting  German PDF
English PDF
Consolidated Financial Statements
English PDF

More about Swiss GAAP FER

All publications on Swiss GAAP FER


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Contact us

David Baur

Director and Leader Corporate Reporting Services, PwC Switzerland

+41 58 792 26 54


Patrick Balkanyi

Partner and Leader Swiss GAAP FER, Zurich, PwC Switzerland

+41 58 792 26 76