The trend continues: more and more companies are adopting the Swiss GAAP FER standards. With this in mind, KPMG has released its 9th edition of the Swiss GAAP FER brochure.
In the new edition, the structure remains the same as in previous editions and provides you with:
Since the last edition, the illustrative example of a consolidated financial statement has been completely revised and has been complemented by the new disclosure requirements for listed companies under FER 31 (highlighted separately). The FER 31 regulations have also been included in the checklist.
In this context, we would like to draw your attention to a separate publication on Swiss GAAP FER 31. The brochure contains detailed information on the FER 31 standards, providing illustrative examples and application guidance.
Publication in German:
Publication in French: