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Standards

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  • Industry FER
  • Listed companies
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  • Further Swiss GAAP FER
  • Core FER
Further Swiss GAAP FER Swiss GAAP FER 10
–Intangible assets
Further Swiss GAAP FER Swiss GAAP FER 11
–Income taxes
Further Swiss GAAP FER Swiss GAAP FER 13
–Leases
Further Swiss GAAP FER Swiss GAAP FER 15
–Related party transactions
Further Swiss GAAP FER Swiss GAAP FER 16
–Pension benefit obligations
Further Swiss GAAP FER Swiss GAAP FER 17
–Inventories
Further Swiss GAAP FER Swiss GAAP FER 18
–Tangible fixed assets
Further Swiss GAAP FER Swiss GAAP FER 20
–Impairment
Further Swiss GAAP FER Swiss GAAP FER 22
–Long-term contracts
Further Swiss GAAP FER Swiss GAAP FER 23
–Provisions
Further Swiss GAAP FER Swiss GAAP FER 24
–Equity and transactions with shareholders
Further Swiss GAAP FER Swiss GAAP FER 27
–Derivative financial instruments
Further Swiss GAAP FER Swiss GAAP FER 28
–Government Grants

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Recent Posts

  • Updated FER translations table now available
  • FER vor Ort​-​Veranstaltung am 18. Oktober 2023 in St. Gallen
  • FER brochure (as of 2023) now available
  • Translation Table for Accounting Terms now available
  • In Memoriam André Zünd

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