• Service: Audit, Swiss GAAP FER
  • Type: Business and industry issue
  • Date: 4/7/2014

Swiss GAAP FER 31 - Additional recommendations for listed companies 

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

Swiss GAAP FER 2012/13

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KPMG's Swiss GAAP FER 2012/13 Brochure is released in its 7th edition. It deals with the individual and as well as revised FER Standards in detail.


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KPMG will gladly help you find the accounting standard suitable for your organization and support you in implementing Swiss GAAP FER.