The recommendations of the FER foundation were published in a revised edition in January 2023. The recommendations are available digitally as a pdf or in a bundle of the printed book and pdf.
The concept consists of four building blocks:
- The framework
- Core FER
- Further standards
- Swiss GAAP FER 30 for groups of organisations and/or Swiss GAAP FER 31 for listed companies
Target audience
The Swiss GAAP FER are tailored to the needs of small and medium-sized entities as well as groups with a national reach. Non-profit organisations (NPOs), pension funds and insurance companies are provided with industry-specific guidelines to ensure meaningful and high-quality financial reporting.
New in the 2023 edition
- Removal of Swiss GAAP FER 14 «Consolidated financial statements of insurance entities» as this Recommendation was withdrawn per 31 December 2020.
- Addition of the new Recommendation Swiss GAAP FER 28 «Government grants» (effective date: 1 January 2024).
- Swiss GAAP FER 30 «Consolidated financial statements» was revised (effective date: 1 January 2024).
- Corrections of various smaller errors and inconsistencies (without any material impact).
