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:
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: