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Swiss GAAP FER provides companies with a framework for meaningful financial reporting. The standards are expected to be used by companies listed in Switzerland, groups of companies with nationwide presence as well as smaller and medium-sized enterprises. Swiss GAAP FER's structure is modular (Core FER, full Swiss GAAP FER, listed companies) so as to adapt to a company’s size. In addition, there are industry-specific standards which address the accounting of pension funds, insurance companies and not-for-profit organizations.
Smaller organizations (total assets of max. CHF 10m, turnover of max. CHF 20m and max. 50 FTEs) can choose to limit themselves to the framework as well as six key standards, i.e. the Core FER. Larger companies are to use all of the Swiss GAAP FER standards. If the entity in question is a group, it should also apply Swiss GAAP FER 30 "Consolidated financial statements". As of 2015, listed companies must also follow the additional provisions of Swiss GAAP FER 31. Among other things, these provisions address the first-time application of Swiss GAAP FER 31, the treatment of share-based compensation (to be reflected in the income statement), the information to be disclosed in case of discontinuing operations or the content of segment reporting (which is to be based on a management approach).
Prof. Reto Eberle
Partner, Audit DPP, Swiss Certified Accountant
+41 58 249 42 43
Partner, Swiss Certified Accountant
+41 58 249 25 51
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