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Recognition of cash flow hedges under Swiss GAAP FER

KPMG in the media: Silvan Loser

Cash flow hedges are only addressed rudimentarily in the Swiss GAAP FER standards. Using a specific case study, Silvan Loser and Stefan Sieber show what kinds of solutions are possible.

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Silvan Loser

Partner, Audit

KPMG Switzerland

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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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