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Swiss GAAP FER 31

Swiss GAAP FER 31

The additional accounting and reporting recommendations for listed companies (Swiss GAAP FER 31) were implemented on 1 January 2015. They add another application case to the modular design of Swiss GAAP FER, that is, 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

The third edition, updated in Deceber 2019, outlines the Swiss GAAP FER 31 requirements, providing application guidance and illustrative examples.

Publication in German:

Publication in French:

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