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.


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:

Connect with us

KPMG's Marketplace

Find the right people – right now. Get direct access to highly skilled professionals.