Swiss GAAP FER 4
–Cash flow statement
Description
Swiss GAAP FER 4 “Cash flow statement” examines the cash flow as a result of inflows and outflows. “Cash” or “net cash” funds are allowed. The cash flow statement reflects the changes in cash of the organisation as a result of inflows and outflows from operating, investing and financing activities. Non liquidity-related activities have to be disclosed, and extensive explanations regarding the presentation are laid out.