The Accounting and Reporting Recommendations (Swiss GAAP FER) are Swiss accounting standards that provide a true & fair view of financial position, cash flows and the results of operations.
The recommendations of the FER foundation were published in a revised edition in February 2015. The recommendations are available digitally as a pdf or in a bundle of the printed book and pdf.
The target audience of the accounting and reporting standards of the Swiss GAAP FER are small and medium-sized organisations as well as groups of organisations with a presence in Switzerland. Non-profit organisations, pension funds and insurance companies are provided with a suitable framework for meaningful reporting.
Tigerbergstrasse 9
9000 St. Gallen
fachsekretaer@fer.ch
Swiss GAAP FER has limited personnel resources. Therefore, questions of interpretation or application cannot be answered individually. Questions of great importance will be addressed to the Swiss GAAP FER Commission, which will decide whether actions and related procedures are necessary. Answers to those most important questions shall then be provided during the annual Swiss GAAP FER conference. Suggestions regarding existing recommendations or possible future standards can be submitted to the Swiss GAAP FER.