1.0Swiss GAAP FERhttps://www.fer.ch/en/radminhttps://www.fer.ch/en/author/radmin/Swiss GAAP FER 11 –Income taxes - Swiss GAAP FERrich600338<blockquote class="wp-embedded-content" data-secret="U2EY9RPOmP"><a href="https://www.fer.ch/en/standards/swiss-gaap-fer-11-ertragssteuern/">Swiss GAAP FER 11<br>–Income taxes</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.fer.ch/en/standards/swiss-gaap-fer-11-ertragssteuern/embed/#?secret=U2EY9RPOmP" width="600" height="338" title="“Swiss GAAP FER 11<br>–Income taxes” — Swiss GAAP FER" data-secret="U2EY9RPOmP" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
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Swiss GAAP FER 11 “Income taxes” contains rules regarding the treatment of current and future income tax effects. A distinction is made between the calculation of current income taxes and deferred taxes. Current income taxes on the corresponding profit have to be calculated with the effective tax rate and are to be recognised in the …