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Concept
Overview
Size criteria
Principles
Advantages
Project process
Standards
Projects
About us
Overview
Mission Statement
Foundation
Board of the Foundation
Members
Secretariat
Observers
Partners
News
Events
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Industry FER
Listed companies
Groups
Further Swiss GAAP FER
Core FER
Core FER
Framework
Core FER
Swiss GAAP FER 1
–Basics
Core FER
Swiss GAAP FER 2
–Valuation
Core FER
Swiss GAAP FER 3
–Presentation and format
Core FER
Swiss GAAP FER 4
–Cash flow statement
Core FER
Swiss GAAP FER 5
–Off-balance-sheet transactions
Core FER
Swiss GAAP FER 6
–Notes
Industry FER
Swiss GAAP FER 21
–Accounting for charitable non-profit organisations
Industry FER
Swiss GAAP FER 26
–Accounting of pension plans
Industry FER
Swiss GAAP FER 40
-Consolidated financial statements of insurance companies
Industry FER
Swiss GAAP FER 41
–Accounting for real estate insurers and for health insurers