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Swiss GAAP FER 2014/15

Swiss GAAP FER 2014/15

More and more companies are adopting the Swiss GAAP FER standards. With this in mind, KPMG has released its 8th edition of the Swiss GAAP FER brochure.


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In the 2014/15 edition, the structure remains the same as in previous editions and provides you with:


  • a summary of accounting and reporting recommendations
  • an illustration of the Swiss GAAP FER requirements based on an example of a consolidated financial statement
  • a Swiss GAAP FER checklist (for industrial, commercial and service companies)


Since the last edition, two major changes have occurred: the FER commission has adapted Swiss GAAP FER 26 (as at 1 January 2014) and has implemented Swiss GAAP FER 31 (as at 1 January 2015). As only a limited number of FER users are concerned with these changes, these standards are not part of this publication.


In this context, we would like to draw your attention to a separate publication on Swiss GAAP FER 31 (provisions to be applied as of 1 January 2015). This publication covers the new provisions for listed companies by providing illustrative examples and application guidance. This 2nd edition reflects new knowledge, especially in the field of disclosures relating to taxes. Click on the link on the right-hand side to download the brochure.

© 2019 KPMG Holding AG is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss legal entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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