{"id":1418,"date":"2016-11-02T09:11:12","date_gmt":"2016-11-02T08:11:12","guid":{"rendered":"https:\/\/www.fer.ch\/en\/?page_id=1418"},"modified":"2023-01-04T14:38:40","modified_gmt":"2023-01-04T13:38:40","slug":"buy-now","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/en\/buy-now\/","title":{"rendered":"Buy now"},"content":{"rendered":"<p>[vc_row css=&#8221;.vc_custom_1478560662867{padding-top: 100px !important;padding-bottom: 50px !important;}&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<h1>Swiss GAAP FER 2023 &#8211; Accounting and Reporting Recommendations<\/h1>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<p class=\"lead\">The recommendations of the FER foundation were published in a revised edition in January 2023. The recommendations are available digitally as a pdf or in a bundle of the printed book and pdf.<\/p>\n<p>[\/vc_column_text][vc_btn title=&#8221;Buy now&#8221; color=&#8221;theme-gray-dark&#8221; align=&#8221;left&#8221; i_icon_material=&#8221;&#8221; link=&#8221;url:https%3A%2F%2Ffachempfehlungen-zur-rechnungslegung.ch%2Fen|target:_blank&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;15297&#8243; img_size=&#8221;full&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_height=&#8221;yes&#8221; css=&#8221;.vc_custom_1478524689908{margin-right: 1px !important;padding-bottom: 65px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1478524662282{margin-right: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 20px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;}&#8221;][vc_column_text]<\/p>\n<h2>The concept consists of four building blocks:<\/h2>\n<ul>\n<li>The framework<\/li>\n<li>Core FER<\/li>\n<li>Further standards<\/li>\n<li>Swiss GAAP FER 30 for groups of organisations and\/or Swiss GAAP FER 31 for listed companies<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1478524670418{margin-left: 10px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-bottom: 20px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;}&#8221;][vc_column_text]<\/p>\n<h2>Target audience<\/h2>\n<p>The Swiss GAAP FER are tailored to the needs of small and medium-sized entities as well as groups with a national reach. Non-profit organisations (NPOs), pension funds and insurance companies are provided with industry-specific guidelines to ensure meaningful and high-quality financial reporting.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1477640297517{padding-top: 120px !important;padding-bottom: 120px !important;background-color: #ffffff !important;}&#8221;][vc_column css=&#8221;.vc_custom_1478524748064{padding-right: 45px !important;}&#8221;][vc_row_inner css=&#8221;.vc_custom_1479457899658{margin-bottom: -20px !important;}&#8221;][vc_column_inner width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<h2>New in the 2023 edition<\/h2>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<ul>\n<li>Removal of Swiss GAAP FER 14 \u00abConsolidated financial statements of insurance entities\u00bb as this Recommendation was withdrawn per 31 December 2020.<\/li>\n<li>Addition of the new Recommendation Swiss GAAP FER 28 \u00abGovernment grants\u00bb (effective date: 1 January 2024).<\/li>\n<li>Swiss GAAP FER 30 \u00abConsolidated financial statements\u00bb was revised (effective date: 1 January 2024).<\/li>\n<li>Corrections of various smaller errors and inconsistencies (without any material impact).<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1479457915934{padding-top: 10% !important;}&#8221;][vc_single_image image=&#8221;15287&#8243; img_size=&#8221;full&#8221; alignment=&#8221;right&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row css=&#8221;.vc_custom_1478560662867{padding-top: 100px !important;padding-bottom: 50px !important;}&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;2\/3&#8243;][vc_column_text] Swiss GAAP FER 2023 &#8211; Accounting and Reporting Recommendations [\/vc_column_text][vc_column_text] The recommendations of the FER foundation were published in a revised edition in January 2023. The recommendations are available digitally as a pdf or in a bundle of the printed book and pdf. [\/vc_column_text][vc_btn title=&#8221;Buy now&#8221; color=&#8221;theme-gray-dark&#8221; align=&#8221;left&#8221; &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Buy now - Swiss GAAP FER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fer.ch\/en\/buy-now\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Buy now - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=&#8221;.vc_custom_1478560662867{padding-top: 100px !important;padding-bottom: 50px !important;}&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;2\/3&#8243;][vc_column_text] Swiss GAAP FER 2023 &#8211; Accounting and Reporting Recommendations [\/vc_column_text][vc_column_text] The recommendations of the FER foundation were published in a revised edition in January 2023. 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