1.0Swiss GAAP FERhttps://www.fer.ch/en/radminhttps://www.fer.ch/en/author/radmin/Swiss GAAP FER 30 –Consolidated financial statements - Swiss GAAP FERrich600338<blockquote class="wp-embedded-content" data-secret="WBEyjO9dc0"><a href="https://www.fer.ch/en/standards/swiss-gaap-fer-30-konzernrechnung/">Swiss GAAP FER 30<br>–Consolidated financial statements</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.fer.ch/en/standards/swiss-gaap-fer-30-konzernrechnung/embed/#?secret=WBEyjO9dc0" width="600" height="338" title="“Swiss GAAP FER 30<br>–Consolidated financial statements” — Swiss GAAP FER" data-secret="WBEyjO9dc0" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
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Swiss GAAP FER 30 “Consolidated financial statements” contains all additional requirements for the consolidated financial statements. The scope of consolidation is defined and the treatment of subsidiaries, joint ventures and associated entities is regulated. In the case of an acquisition, previously unrecognised intangible assets relevant to the decision to acquire control must also be identified …