Swiss GAAP FER 31
– Complementary recommendations for listed companies

Project description

Project description and background

Addressees of listed companies have greater claims to information in external disclosures than those of privately held organizations. In order to take due account of these claims, the Commission decided to develop a complementary recommendation specifically for listed companies, which mainly deals with disclosure issues.

Consultation

The complementary recommendations for listed companies were released for consultation in the September 2012 issue of the Schweizer Treuhänder and on the FER website. The consultation period ended on 2 November 2012.

A total of 34 comments were received during the consultation period. Those comments that did not contain a confidentiality notice were included on the homepage. We thank all who took part in the consultation.

Questions & feedback

We are happy to provide you with information and receive your feedback.

Enactments

Decision and implementation of the recommendation:

The results of the consultation on complementary recommendation for listed companies were discussed at the Commission meeting of 13 December 2012 and certain adjustments made. The complementary recommendation for listed companies entered into force on 1 January 2015:

Project state

  1. Judicial review / project evaluation (Phase I) (done)
  2. Creation of first draft (done)
  3. Discussion and revision of draft (done)
  4. Completion and enacting of draft (done)
  5. Consultation (done)
  6. Revision of consulted draft (done)
  7. Enactment and implementation of recommendation (done)