[vc_row css=”.vc_custom_1479458148354{padding-top: 100px !important;}”][vc_column width=”2\/3″][vc_column_text]<\/p>\n
[\/vc_column_text][vc_column_text]<\/p>\n
Swiss GAAP FER focuses on the accounting and reporting of small and medium-sized organisations and groups of organisations with a presence in Switzerland.<\/p>\n
The recommendations include specific industry regulations for non-profit organisations, pension funds, insurance companies, and real estate and health insurers. [\/vc_column_text][\/vc_column][vc_column width=”1\/3″][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1479222679385{padding-bottom: 100px !important;}”][vc_column width=”1\/4″][vc_icon color=”theme-gray-darker” size=”xl” align=”center” caption=”Size criteria” box_background_style=”boxed” box_background_color=”white” icon_fer=”icon-temple” link=”url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fconcept%2Fsize-criterias%2F|||”][\/vc_column][vc_column width=”1\/4″][vc_icon color=”theme-gray-darker” size=”xl” align=”center” caption=”Our principles” box_background_style=”boxed” box_background_color=”white” icon_fer=”icon-column” link=”url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fconcept%2Fprinciples%2F|||”][\/vc_column][vc_column width=”1\/4″][vc_icon color=”theme-gray-darker” size=”xl” align=”center” caption=”Your advantages” box_background_style=”boxed” box_background_color=”white” icon_fer=”icon-award-3″ link=”url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fconcept%2Fadvantages%2F|||”][\/vc_column][vc_column width=”1\/4″][vc_icon color=”theme-gray-darker” size=”xl” align=”center” caption=”The project process” box_background_style=”boxed” box_background_color=”white” icon_fer=”icon-process” link=”url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fconcept%2Fproject-process%2F|||”][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1479222689064{padding-top: 100px !important;padding-bottom: 100px !important;background-color: #ffffff !important;}”][vc_column][vc_column_text]<\/p>\n [\/vc_column_text][vc_single_image image=”3902″ img_size=”full” alignment=”full-width”][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1479391715716{background-color: #ffffff !important;}”][vc_column width=”1\/3″][vc_column_text]<\/p>\n [\/vc_column_text][\/vc_column][vc_column width=”2\/3″][vc_column_text]For small organisations, the possibility exists to apply only the framework and selected central recommendations (core FER). [\/vc_column_text][\/vc_column][vc_column width=”2\/3″][vc_column_text]Medium-sized organisations have to apply core FER as well as further Swiss GAAP FER.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1479391737292{background-color: #ffffff !important;}”][vc_column width=”1\/3″][vc_column_text]<\/p>\n [\/vc_column_text][\/vc_column][vc_column width=”2\/3″][vc_column_text]Groups of organisations have to additionally apply Swiss GAAP FER 30 \u201cConsolidated financial statements\u201d.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1479391806328{background-color: #ffffff !important;}”][vc_column width=”1\/3″][vc_column_text]<\/p>\n [\/vc_column_text][\/vc_column][vc_column width=”2\/3″][vc_column_text]Listed public corporations must additionally comply with Swiss GAAP FER 31 “Complementary recommendation for listed companies”. [\/vc_column_text][\/vc_column][vc_column width=”2\/3″][vc_column_text]For insurance companies, pension institutions, non-profit organisations, and real estate and health insurers, industry-specific recommendations must also be taken into consideration.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":" [vc_row css=”.vc_custom_1479458148354{padding-top: 100px !important;}”][vc_column width=”2\/3″][vc_column_text] The concept [\/vc_column_text][vc_column_text] Swiss GAAP FER focuses on the accounting and reporting of small and medium-sized organisations and groups of organisations with a presence in Switzerland. The recommendations include specific industry regulations for non-profit organisations, pension funds, insurance companies, and real estate and health insurers. Swiss GAAP FER has a …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\n
\nSwiss GAAP FER has a modular structure and consists of the following pieces: the framework, the core FER, and further standards, as well as Swiss GAAP FER 30 for groups of organisations and Swiss GAAP FER 31 for listed companies.<\/span><\/p>\nStructure of Swiss GAAP FER<\/h2>\n
Small organisations<\/h4>\n
\nThe framework, binding for all organisations, contains the principles that form the basis for the accounting according to Swiss GAAP FER.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1479391726781{background-color: #ffffff !important;}”][vc_column width=”1\/3″][vc_column_text]<\/p>\nMedium-sized organisations<\/h4>\n
Groups of organisations<\/h4>\n
Listed companies<\/h4>\n
\nThe exclusive application of core FER is not permitted for listed companies.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1479391961234{padding-bottom: 100px !important;background-color: #ffffff !important;}”][vc_column width=”1\/3″][vc_column_text]<\/p>\nIndustry-specific recommendations<\/h4>\n