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Swiss GAAP FER 31

Swiss GAAP FER 31

With effect from 1 January 2015, the FER-commission has put in force the additional recommendations for listed companies (Swiss GAAP FER 31). Thus, the modular structure of the Swiss GAAP FER is extended by an additional application, that of listed companies.


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Swiss GAAP FER 31 regulates the following central areas for listed companies:

  • Share-based payment
  • Discontinued operations
  • Earnings per equity security
  • Income Taxes
  • Liabilities of financial nature
  • Segment reporting
  • Interim Financial Reporting
  • Adoption of Swiss GAAP FER


This 2nd edition reflects new knowledge, especially in the field of disclosures relating to taxes.

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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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