On our microsite you will find the most important information regarding market developments, services, and our business performance.
KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
Clarity on Life Insurance addresses some of the hottest topics that insurers currently face in this challenging environment.
KPMG and the University of St. Gallen jointly analyzed the annual reports of 94 Swiss private banks and assessed their financial performance from 2006 to 2013.
Providing a thorough overview of Swiss M&A activity in 2014, Clarity on Mergers & Acquisitions addresses all major industry sectors.
This publication gives you an overview about the coming changes regarding the new financial reporting act.
Do you already know everything about us and want to waste no more time? We look forward to receiving your online application.
Audit, Tax, Advisory, Corporate Services – how do you plan to begin? Choose your career at KPMG.
Want to meet the people behind KPMG? We will be pleased to share our professional experiences with you.
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
KPMG Holding AG/SA, a Swiss corporation, is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss legal entity. All rights reserved. The KPMG name and logo are registered trademarks.
KPMG International Cooperative (“KPMG International”) is a Swiss legal 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.