{"id":1421,"date":"2016-11-02T09:12:07","date_gmt":"2016-11-02T08:12:07","guid":{"rendered":"https:\/\/www.fer.ch\/en\/?page_id=1421"},"modified":"2026-06-02T15:08:06","modified_gmt":"2026-06-02T13:08:06","slug":"home","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/en\/","title":{"rendered":"Swiss GAAP FER"},"content":{"rendered":"<p>[vc_row css=&#8221;.vc_custom_1476795799675{padding-top: 120px !important;padding-bottom: 120px !important;}&#8221;][vc_column][raptus_heading the_content=&#8221;What is Swiss GAAP FER ?&#8221; level=&#8221;h2&#8243; centered=&#8221;yes&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; alignment=&#8221;center&#8221;][vc_column_text]<\/p>\n<p class=\"lead\">The Accounting and Reporting Recommendations (Swiss GAAP FER) are Swiss accounting standards that provide a true &amp; fair view of financial position, cash flows and the results of operations.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1476797059068{padding-top: 100px !important;padding-right: 45px !important;padding-left: 45px !important;}&#8221;][vc_column_inner css=&#8221;.vc_custom_1476799639337{padding-right: 45px !important;padding-left: 45px !important;}&#8221; offset=&#8221;vc_col-md-4&#8243;][vc_icon color=&#8221;theme-gray-darker&#8221; size=&#8221;xl&#8221; align=&#8221;center&#8221; caption=&#8221;The concept&#8221; box_background_style=&#8221;boxed&#8221; box_background_color=&#8221;white&#8221; link=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fconcept%2F|||&#8221; icon_fer=&#8221;icon-bulp&#8221;][\/vc_column_inner][vc_column_inner css=&#8221;.vc_custom_1476799655069{padding-right: 45px !important;padding-left: 45px !important;}&#8221; offset=&#8221;vc_col-md-4&#8243;][vc_icon color=&#8221;theme-gray-darker&#8221; size=&#8221;xl&#8221; align=&#8221;center&#8221; caption=&#8221;The project process&#8221; box_background_style=&#8221;boxed&#8221; box_background_color=&#8221;white&#8221; link=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fconcept%2Fproject-process%2F|||&#8221; icon_fer=&#8221;icon-process&#8221;][\/vc_column_inner][vc_column_inner css=&#8221;.vc_custom_1476799626301{padding-right: 45px !important;padding-left: 45px !important;}&#8221; offset=&#8221;vc_col-md-4&#8243;][vc_icon color=&#8221;theme-gray-darker&#8221; size=&#8221;xl&#8221; align=&#8221;center&#8221; caption=&#8221;The standards&#8221; box_background_style=&#8221;boxed&#8221; box_background_color=&#8221;white&#8221; link=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fstandards%2F|||&#8221; icon_fer=&#8221;icon-document&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1476797059068{padding-top: 100px !important;padding-right: 45px !important;padding-left: 45px !important;}&#8221;][vc_column_inner width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1476799626301{padding-right: 45px !important;padding-left: 45px !important;}&#8221; offset=&#8221;vc_col-md-4&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_icon color=&#8221;theme-gray-darker&#8221; size=&#8221;xl&#8221; align=&#8221;center&#8221; caption=&#8221;Partners&#8221; box_background_style=&#8221;boxed&#8221; box_background_color=&#8221;white&#8221; link=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fabout-us%2Fpartners%2F|||&#8221; icon_fer=&#8221;icon-connection-3&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1648543659316{padding-top: 100px !important;padding-bottom: 100px !important;background-color: #ffffff !important;}&#8221;][vc_column][post_listing_news per_page=&#8221;9&#8243; columns=&#8221;3&#8243; load_more=&#8221;0&#8243; masonry=&#8221;&#8221; slider=&#8221;1&#8243; title=&#8221;News&#8221; readmore=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fabout-us%2Fnews%2F|||&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1478523711248{padding-top: 20% !important;padding-bottom: 20% !important;background-image: url(https:\/\/www.fer.ch\/content\/uploads\/2016\/11\/header-001.jpg?id=1532) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1492699520669{padding-top: 100px !important;padding-bottom: 100px !important;background-color: #ffffff !important;}&#8221;][vc_column][post_listing_projects columns=&#8221;4&#8243; load_more=&#8221;0&#8243; title=&#8221;Projects&#8221; readmore=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fprojects%2F|||&#8221;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1478522763870{padding-top: 100px !important;padding-bottom: 50px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_column_text]<\/p>\n<h2>Order the latest Swiss GAAP FER 2026 brochure<\/h2>\n<p class=\"lead\">The Swiss GAAP FER accounting standards are published in German, French, English and Italian and are available as a bundle (hard copy and e-book) or as an e-book only.<\/p>\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_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][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;18192&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1600179992463{padding-top: 100px !important;padding-bottom: 100px !important;background-color: #ffffff !important; border-width: 0; border-color: #ffffff !important; border-style: solid !important;}&#8221;][vc_column][vc_column_text]<\/p>\n<h2>Become a partner<\/h2>\n<p>The Swiss GAAP FER\u00a0partner network supports an independent accounting system geared to the needs of Swiss users with\u00a0an annual financial contribution of CHF 1,000.00 from companies and associations or CHF 100.00 from individuals.<\/p>\n<p>In addition, companies that are partners receive a discount of CHF 100 on the admission price of the FER annual conference for up to two of their employees (CHF 780 instead of CHF 880). All partners are also\u00a0invited to the annuel FER-Partners-Ap\u00e9ro, which takes place after the FER annual conference.<\/p>\n<p>In order to join the partner network, you are welcome to send us a completed registration form or register directly using the online form.[\/vc_column_text][vc_btn title=&#8221;open registration form&#8221; color=&#8221;theme-gray-dark&#8221; align=&#8221;left&#8221; link=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fcontent%2Fuploads%2F2016%2F11%2FAllgemeiner-Anmeldetalon-F%25C3%25B6rderkreis-Swiss-GAAP-FER.pdf|||&#8221;][vc_btn title=&#8221;Online registration&#8221; color=&#8221;theme-gray-dark&#8221; align=&#8221;left&#8221; link=&#8221;url:https%3A%2F%2Fwww.fer.ch%2Fen%2Fabout-us%2Fpartners%2F|||&#8221;][\/vc_column][\/vc_row][vc_row][vc_column]        <div class=\"content-block\">\n            <p>[vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1476440712454{padding-top: 41px !important;padding-bottom: 50px !important;background-color: #ef4035 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][raptus_heading the_content=&#8221;Sign up for our German or French newsletter to learn about the latest developments&#8221; level=&#8221;h3&#8243; color=&#8221;light&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243; alignment=&#8221;right&#8221; css=&#8221;.vc_custom_1476440720170{padding-top: 22px !important;}&#8221;][vc_btn title=&#8221;German Newsletter&#8221; style=&#8221;outline&#8221; color=&#8221;white&#8221; i_icon_material=&#8221;&#8221; link=&#8221;url:http%3A%2F%2Feepurl.com%2Fcrg8Rb|title:Subscribe%20to%20our%20German%20newsletter%20here|target:_blank&#8221;][vc_btn title=&#8221;French Newsletter&#8221; style=&#8221;outline&#8221; color=&#8221;white&#8221; i_icon_material=&#8221;&#8221; link=&#8221;url:http%3A%2F%2Feepurl.com%2Fifu_Kv|title:Subscribe%20to%20our%20French%20newsletter%20here|target:_blank&#8221;][\/vc_column][\/vc_row]<\/p>\n        <\/div>\n        <style type=\"text\/css\" data-type=\"vc_shortcodes-custom-css\">.vc_custom_1476440712454{padding-top: 41px !important;padding-bottom: 50px !important;background-color: #ef4035 !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}.vc_custom_1476440720170{padding-top: 22px !important;}<\/style>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1476440679540{padding-top: 50px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243;][raptus_heading the_content=&#8221;We look forward hearing from you&#8221; level=&#8221;h2&#8243;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1476440684680{padding-bottom: 50px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1474993813070{padding-right: 55px !important;}&#8221;]<noscript class=\"ninja-forms-noscript-message\">\n    Notice: JavaScript is required for this content.<\/noscript><div id=\"nf-form-9-cont\" class=\"nf-form-cont\" aria-live=\"polite\" aria-labelledby=\"nf-form-title-9\" aria-describedby=\"nf-form-errors-9\" role=\"form\">\n\n    <div class=\"nf-loading-spinner\"><\/div>\n\n<\/div>\n        <!-- TODO: Move to Template File. -->\n        <script>var formDisplay=1;var nfForms=nfForms||[];var form=[];form.id='9';form.settings={\"objectType\":\"Form Setting\",\"editActive\":true,\"date_updated\":\"2020-03-13 07:06:01\",\"show_title\":\"0\",\"save_subs\":\"1\",\"logged_in\":\"0\",\"append_page\":\"\",\"ajax\":\"1\",\"clear_complete\":\"1\",\"hide_complete\":\"0\",\"success_msg\":\"Your form has been successfully submitted.\",\"email_from\":\"\",\"email_type\":\"html\",\"user_email_msg\":\"Thank you so much for contacting us. We will get back to you shortly.\",\"user_email_fields\":\"0\",\"admin_email_msg\":\"\",\"admin_email_fields\":\"1\",\"admin_attach_csv\":\"0\",\"email_from_name\":\"\",\"status\":\"\",\"not_logged_in_msg\":\"\",\"sub_limit_number\":\"\",\"sub_limit_msg\":\"\",\"last_sub\":\"293\",\"title\":\"Kontaktformular - EN\",\"allow_public_link\":0,\"embed_form\":\"\",\"default_label_pos\":\"above\",\"wrapper_class\":\"\",\"element_class\":\"\",\"key\":\"\",\"add_submit\":1,\"currency\":\"\",\"repeatable_fieldsets\":\"\",\"unique_field_error\":\"A form with this value has already been submitted.\",\"calculations\":[],\"formContentData\":[\"textbox_703\",\"lastname_704\",\"email_12\",\"textbox_705\",\"address_706\",\"zip_707\",\"city_708\",\"textarea_13\",\"hidden_14\",\"checkbox_711\",\"submit_15\"],\"changeEmailErrorMsg\":\"Please enter a valid email address!\",\"changeDateErrorMsg\":\"Please enter a valid date!\",\"confirmFieldErrorMsg\":\"These fields must match!\",\"fieldNumberNumMinError\":\"Number Min Error\",\"fieldNumberNumMaxError\":\"Number Max Error\",\"fieldNumberIncrementBy\":\"Please increment by \",\"formErrorsCorrectErrors\":\"Please correct errors before submitting this form.\",\"validateRequiredField\":\"This is a required field.\",\"honeypotHoneypotError\":\"Honeypot Error\",\"fieldsMarkedRequired\":\"Fields marked with an <span class=\\\"ninja-forms-req-symbol\\\">*<\\\/span> are required\",\"drawerDisabled\":false,\"ninjaForms\":\"Ninja Forms\",\"fieldTextareaRTEInsertLink\":\"Insert Link\",\"fieldTextareaRTEInsertMedia\":\"Insert Media\",\"fieldTextareaRTESelectAFile\":\"Select a file\",\"formHoneypot\":\"If you are a human seeing this field, please leave it empty.\",\"fileUploadOldCodeFileUploadInProgress\":\"File Upload in Progress.\",\"fileUploadOldCodeFileUpload\":\"FILE UPLOAD\",\"currencySymbol\":\"&#67;&#72;&#70;\",\"thousands_sep\":\",\",\"decimal_point\":\".\",\"siteLocale\":\"en_US\",\"dateFormat\":\"d\\\/m\\\/Y\",\"startOfWeek\":\"1\",\"of\":\"of\",\"previousMonth\":\"Previous Month\",\"nextMonth\":\"Next Month\",\"months\":[\"January\",\"February\",\"March\",\"April\",\"May\",\"June\",\"July\",\"August\",\"September\",\"October\",\"November\",\"December\"],\"monthsShort\":[\"Jan\",\"Feb\",\"Mar\",\"Apr\",\"May\",\"Jun\",\"Jul\",\"Aug\",\"Sep\",\"Oct\",\"Nov\",\"Dec\"],\"weekdays\":[\"Sunday\",\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\",\"Saturday\"],\"weekdaysShort\":[\"Sun\",\"Mon\",\"Tue\",\"Wed\",\"Thu\",\"Fri\",\"Sat\"],\"weekdaysMin\":[\"Su\",\"Mo\",\"Tu\",\"We\",\"Th\",\"Fr\",\"Sa\"],\"currency_symbol\":\"\",\"beforeForm\":\"\",\"beforeFields\":\"\",\"afterFields\":\"\",\"afterForm\":\"\"};form.fields=[{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":0,\"idAttribute\":\"id\",\"type\":\"textbox\",\"def_id\":6,\"label\":\"First Name\",\"label_pos\":\"left\",\"mask\":\"\",\"datepicker\":0,\"send_email\":0,\"from_email\":0,\"first_name\":1,\"last_name\":0,\"from_name\":0,\"user_info_field_group\":1,\"show_help\":0,\"help_text\":\"\",\"calc_auto_include\":0,\"calc_option\":0,\"conditional\":\"\",\"placeholder\":\"First Name\",\"user_address_1\":\"\",\"user_address_2\":\"\",\"user_city\":\"\",\"user_zip\":\"\",\"user_phone\":\"\",\"user_email\":\"\",\"disable_input\":0,\"input_limit\":\"\",\"input_limit_type\":\"char\",\"input_limit_msg\":\"\",\"user_state\":0,\"autocomplete_off\":0,\"num_sort\":0,\"admin_label\":\"\",\"user_info_field_group_name\":\"\",\"user_info_field_group_custom\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\" form-control\",\"required\":1,\"key\":\"textbox_703\",\"default\":\"\",\"container_class\":\" form-group-input form-group\",\"manual_key\":false,\"custom_mask\":\"\",\"custom_name_attribute\":\"\",\"personally_identifiable\":\"\",\"value\":\"\",\"id\":703,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"textbox\",\"element_templates\":[\"textbox\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":1,\"idAttribute\":\"id\",\"type\":\"lastname\",\"def_id\":7,\"label\":\"Last Name\",\"label_pos\":\"left\",\"mask\":\"\",\"datepicker\":0,\"send_email\":0,\"from_email\":0,\"first_name\":0,\"from_name\":0,\"user_info_field_group\":1,\"show_help\":0,\"help_text\":\"\",\"calc_auto_include\":0,\"calc_option\":0,\"conditional\":\"\",\"placeholder\":\"Last Name\",\"user_address_1\":\"\",\"user_address_2\":\"\",\"user_city\":\"\",\"user_zip\":\"\",\"user_phone\":\"\",\"user_email\":\"\",\"disable_input\":0,\"input_limit\":\"\",\"input_limit_type\":\"char\",\"input_limit_msg\":\"\",\"user_state\":0,\"autocomplete_off\":0,\"num_sort\":0,\"admin_label\":\"\",\"user_info_field_group_name\":\"\",\"user_info_field_group_custom\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\" form-control\",\"required\":1,\"key\":\"lastname_704\",\"default\":\"\",\"container_class\":\" form-group-input form-group\",\"custom_name_attribute\":\"lname\",\"personally_identifiable\":1,\"value\":\"\",\"id\":704,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"lastname\",\"element_templates\":[\"lastname\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":2,\"idAttribute\":\"id\",\"type\":\"email\",\"fav_id\":0,\"def_id\":14,\"label\":\"E-mail\",\"label_pos\":\"left\",\"mask\":\"\",\"datepicker\":0,\"first_name\":0,\"last_name\":0,\"from_name\":0,\"user_address_1\":0,\"user_address_2\":0,\"user_city\":0,\"user_zip\":0,\"user_phone\":0,\"user_info_field_group\":1,\"show_help\":0,\"help_text\":\"\",\"calc_auto_include\":0,\"calc_option\":0,\"conditional\":\"\",\"user_info_field_group_name\":\"\",\"user_info_field_group_custom\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"placeholder\":\"E-mail\",\"disable_input\":0,\"input_limit\":\"\",\"input_limit_type\":\"char\",\"input_limit_msg\":\"\",\"user_state\":0,\"autocomplete_off\":0,\"num_sort\":0,\"admin_label\":\"\",\"element_class\":\" form-control\",\"required\":1,\"key\":\"email_12\",\"default\":\"\",\"container_class\":\" form-group-input form-group\",\"custom_name_attribute\":\"email\",\"personally_identifiable\":1,\"value\":\"\",\"drawerDisabled\":false,\"id\":12,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"email\",\"element_templates\":[\"email\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":3,\"idAttribute\":\"id\",\"type\":\"textbox\",\"label\":\"Company\",\"input_limit_msg\":\"character(s) left\",\"label_pos\":\"left\",\"placeholder\":\"Company\",\"first_name\":\"\",\"last_name\":\"\",\"user_address_1\":\"\",\"user_address_2\":\"\",\"user_city\":\"\",\"user_zip\":\"\",\"user_phone\":\"\",\"user_email\":\"\",\"user_info_field_group\":1,\"disable_input\":0,\"mask\":\"\",\"input_limit\":\"\",\"input_limit_type\":\"char\",\"calc_auto_include\":0,\"datepicker\":0,\"user_state\":0,\"autocomplete_off\":0,\"num_sort\":0,\"admin_label\":\"\",\"user_info_field_group_name\":\"\",\"user_info_field_group_custom\":\"\",\"show_help\":0,\"help_text\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\" form-control\",\"required\":0,\"key\":\"textbox_705\",\"default\":\"\",\"container_class\":\" form-group-input form-group\",\"manual_key\":false,\"custom_mask\":\"\",\"custom_name_attribute\":\"\",\"personally_identifiable\":\"\",\"value\":\"\",\"drawerDisabled\":false,\"id\":705,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"textbox\",\"element_templates\":[\"textbox\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":4,\"idAttribute\":\"id\",\"type\":\"address\",\"def_id\":8,\"label\":\"Address\",\"label_pos\":\"left\",\"mask\":\"\",\"datepicker\":0,\"send_email\":0,\"from_email\":0,\"first_name\":0,\"last_name\":0,\"from_name\":0,\"user_address_2\":0,\"user_city\":0,\"user_zip\":0,\"user_info_field_group\":1,\"show_help\":0,\"help_text\":\"\",\"calc_auto_include\":0,\"calc_option\":0,\"conditional\":\"\",\"placeholder\":\"Address\",\"user_phone\":\"\",\"user_email\":\"\",\"disable_input\":0,\"input_limit\":\"\",\"input_limit_type\":\"char\",\"input_limit_msg\":\"\",\"user_state\":0,\"autocomplete_off\":0,\"num_sort\":0,\"admin_label\":\"\",\"user_info_field_group_name\":\"\",\"user_info_field_group_custom\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\" form-control\",\"required\":0,\"key\":\"address_706\",\"default\":\"\",\"container_class\":\" form-group-input form-group\",\"manual_key\":false,\"custom_mask\":\"\",\"custom_name_attribute\":\"address\",\"personally_identifiable\":1,\"value\":\"\",\"id\":706,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"address\",\"element_templates\":[\"address\",\"textbox\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":5,\"idAttribute\":\"id\",\"type\":\"zip\",\"def_id\":12,\"label\":\"Post Code\",\"label_pos\":\"left\",\"mask\":\"\",\"datepicker\":0,\"send_email\":0,\"from_email\":0,\"first_name\":0,\"last_name\":0,\"from_name\":0,\"user_address_1\":0,\"user_address_2\":0,\"user_city\":0,\"user_info_field_group\":1,\"show_help\":0,\"help_text\":\"\",\"calc_auto_include\":0,\"calc_option\":0,\"conditional\":\"\",\"placeholder\":\"Post Code\",\"user_phone\":\"\",\"user_email\":\"\",\"disable_input\":0,\"input_limit\":\"\",\"input_limit_type\":\"char\",\"input_limit_msg\":\"\",\"user_state\":0,\"autocomplete_off\":0,\"num_sort\":0,\"admin_label\":\"\",\"user_info_field_group_name\":\"\",\"user_info_field_group_custom\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\" form-control\",\"required\":0,\"key\":\"zip_707\",\"default\":\"\",\"container_class\":\" form-group-input form-group\",\"manual_key\":false,\"custom_mask\":\"\",\"custom_name_attribute\":\"zip\",\"personally_identifiable\":\"\",\"value\":\"\",\"id\":707,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"zip\",\"element_templates\":[\"zip\",\"textbox\",\"input\",\"textbox\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":6,\"idAttribute\":\"id\",\"type\":\"city\",\"def_id\":10,\"label\":\"City\",\"label_pos\":\"left\",\"mask\":\"\",\"datepicker\":0,\"send_email\":0,\"from_email\":0,\"first_name\":0,\"last_name\":0,\"from_name\":0,\"user_address_1\":0,\"user_address_2\":0,\"user_zip\":0,\"user_info_field_group\":1,\"show_help\":0,\"help_text\":\"\",\"calc_auto_include\":0,\"calc_option\":0,\"conditional\":\"\",\"placeholder\":\"City\",\"user_phone\":\"\",\"user_email\":\"\",\"disable_input\":0,\"input_limit\":\"\",\"input_limit_type\":\"char\",\"input_limit_msg\":\"\",\"user_state\":0,\"autocomplete_off\":0,\"num_sort\":0,\"admin_label\":\"\",\"user_info_field_group_name\":\"\",\"user_info_field_group_custom\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\" form-control\",\"required\":0,\"key\":\"city_708\",\"default\":\"\",\"container_class\":\" form-group-input form-group\",\"manual_key\":false,\"custom_mask\":\"\",\"custom_name_attribute\":\"city\",\"personally_identifiable\":\"\",\"value\":\"\",\"id\":708,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"city\",\"element_templates\":[\"city\",\"textbox\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":7,\"idAttribute\":\"id\",\"type\":\"textarea\",\"fav_id\":0,\"def_id\":0,\"label\":\"Message\",\"label_pos\":\"left\",\"default_value\":\"\",\"textarea_rte\":0,\"textarea_media\":0,\"disable_rte_mobile\":0,\"show_help\":0,\"help_text\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"calc_auto_include\":0,\"input_limit\":\"\",\"input_limit_type\":\"char\",\"input_limit_msg\":\"\",\"num_sort\":0,\"admin_label\":\"\",\"element_class\":\" form-control\",\"required\":1,\"default\":\"\",\"key\":\"textarea_13\",\"placeholder\":\"\",\"container_class\":\" form-group\",\"manual_key\":false,\"value\":\"\",\"id\":13,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"textarea\",\"element_templates\":[\"textarea\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":8,\"idAttribute\":\"id\",\"type\":\"hidden\",\"label\":\"URL\",\"input_limit_msg\":\"character(s) left\",\"calc_auto_include\":0,\"num_sort\":0,\"admin_label\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\"\",\"default\":\"{wp:post_url}\",\"key\":\"hidden_14\",\"id\":14,\"beforeField\":\"\",\"afterField\":\"\",\"value\":\"https:\\\/\\\/www.fer.ch\\\/en\\\/\",\"label_pos\":\"above\",\"parentType\":\"hidden\",\"element_templates\":[\"hidden\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap-no-label\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":9,\"idAttribute\":\"id\",\"type\":\"checkbox\",\"label\":\"Newsletter\",\"input_limit_msg\":\"character(s) left\",\"label_pos\":\"above\",\"default_value\":\"unchecked\",\"calc_value\":[],\"calc_auto_include\":0,\"num_sort\":0,\"admin_label\":\"\",\"show_help\":0,\"help_text\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"element_class\":\"\",\"required\":0,\"default\":\"unchecked\",\"checked_calc_value\":0,\"unchecked_calc_value\":0,\"key\":\"checkbox_711\",\"container_class\":\" form-group\",\"manual_key\":false,\"checked_value\":\"Ausgew\\u00e4hlt\",\"unchecked_value\":\"Nicht ausgew\\u00e4hlt\",\"value\":\"unchecked\",\"drawerDisabled\":false,\"id\":711,\"beforeField\":\"\",\"afterField\":\"\",\"parentType\":\"checkbox\",\"element_templates\":[\"checkbox\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":10,\"idAttribute\":\"id\",\"type\":\"submit\",\"fav_id\":0,\"def_id\":0,\"label\":\"Submit\",\"show_help\":0,\"help_text\":\"\",\"show_desc\":0,\"desc_pos\":\"none\",\"desc_text\":\"\",\"processing_label\":\"Processing\",\"element_class\":\" btn btn-primary\",\"key\":\"submit_15\",\"container_class\":\" form-group\",\"id\":15,\"beforeField\":\"\",\"afterField\":\"\",\"value\":\"\",\"label_pos\":\"above\",\"parentType\":\"textbox\",\"element_templates\":[\"submit\",\"button\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap-no-label\"},{\"objectType\":\"Field\",\"objectDomain\":\"fields\",\"editActive\":false,\"order\":\"12.0\",\"type\":\"recaptcha_v3\",\"label\":\"Hidden\",\"key\":\"recaptcha_v3\",\"default\":\"\",\"admin_label\":\"\",\"drawerDisabled\":false,\"id\":\"82600\",\"beforeField\":\"\",\"afterField\":\"\",\"value\":\"\",\"label_pos\":\"above\",\"parentType\":\"hidden\",\"element_templates\":[\"recaptcha-v3\",\"hidden\",\"input\"],\"old_classname\":\"\",\"wrap_template\":\"wrap-no-label\",\"site_key\":\"6Lc56kgfAAAAAKuUgjE7XD3aWhq4UXuCq7BHeKtg\",\"container_class\":\" form-group-input form-group\",\"placeholder\":\"Hidden\",\"element_class\":\" form-control\"}];nfForms.push(form);<\/script>\n        [\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1474993859608{padding-left: 55px !important;}&#8221;][raptus_heading the_content=&#8221;Foundation for Accounting and Reporting Recommendations&#8221; level=&#8221;h5&#8243;][vc_column_text]Tigerbergstrasse 9<br \/>\n9000 St. Gallen<br \/>\n<a href=\"mailto:fachsekretaer@fer.ch\">fachsekretaer@fer.ch<\/a><\/p>\n<p class=\"text-muted\"><small>Swiss GAAP FER has limited personnel resources. Therefore, questions of interpretation or application cannot be answered individually. Questions of great importance will be addressed to the Swiss GAAP FER Commission, which will decide whether actions and related procedures are necessary. Answers to those most important questions shall then be provided during the annual Swiss GAAP FER conference. Suggestions regarding existing recommendations or possible future standards can be submitted to the Swiss GAAP FER.<\/small><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row css=&#8221;.vc_custom_1476795799675{padding-top: 120px !important;padding-bottom: 120px !important;}&#8221;][vc_column][raptus_heading the_content=&#8221;What is Swiss GAAP FER ?&#8221; level=&#8221;h2&#8243; centered=&#8221;yes&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; alignment=&#8221;center&#8221;][vc_column_text] The Accounting and Reporting Recommendations (Swiss GAAP FER) are Swiss accounting standards that provide a true &amp; fair view of financial position, cash flows and the results of operations. [\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1476797059068{padding-top: 100px !important;padding-right: 45px !important;padding-left: &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>Swiss GAAP FER - 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\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Swiss GAAP FER - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=&#8221;.vc_custom_1476795799675{padding-top: 120px !important;padding-bottom: 120px !important;}&#8221;][vc_column][raptus_heading the_content=&#8221;What is Swiss GAAP FER ?&#8221; level=&#8221;h2&#8243; centered=&#8221;yes&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; alignment=&#8221;center&#8221;][vc_column_text] The Accounting and Reporting Recommendations (Swiss GAAP FER) are Swiss accounting standards that provide a true &amp; fair view of financial position, cash flows and the results of operations. [\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1476797059068{padding-top: 100px !important;padding-right: 45px !important;padding-left: &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fer.ch\/en\/\" \/>\n<meta property=\"og:site_name\" content=\"Swiss GAAP FER\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-02T13:08:06+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fer.ch\/#website\",\"url\":\"https:\/\/www.fer.ch\/\",\"name\":\"Swiss GAAP FER\",\"description\":\"Foundation for accounting and reporting recommendations\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.fer.ch\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fer.ch\/en\/#webpage\",\"url\":\"https:\/\/www.fer.ch\/en\/\",\"name\":\"Swiss GAAP FER - Swiss GAAP FER\",\"isPartOf\":{\"@id\":\"https:\/\/www.fer.ch\/#website\"},\"datePublished\":\"2016-11-02T08:12:07+00:00\",\"dateModified\":\"2026-06-02T13:08:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fer.ch\/en\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fer.ch\/en\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fer.ch\/en\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.fer.ch\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Swiss GAAP FER\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Swiss GAAP FER - Swiss GAAP FER","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fer.ch\/en\/","og_locale":"en_US","og_type":"article","og_title":"Swiss GAAP FER - Swiss GAAP FER","og_description":"[vc_row css=&#8221;.vc_custom_1476795799675{padding-top: 120px !important;padding-bottom: 120px !important;}&#8221;][vc_column][raptus_heading the_content=&#8221;What is Swiss GAAP FER ?&#8221; level=&#8221;h2&#8243; centered=&#8221;yes&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; alignment=&#8221;center&#8221;][vc_column_text] The Accounting and Reporting Recommendations (Swiss GAAP FER) are Swiss accounting standards that provide a true &amp; fair view of financial position, cash flows and the results of operations. [\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243; offset=&#8221;vc_hidden-xs&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner css=&#8221;.vc_custom_1476797059068{padding-top: 100px !important;padding-right: 45px !important;padding-left: &hellip;","og_url":"https:\/\/www.fer.ch\/en\/","og_site_name":"Swiss GAAP FER","article_modified_time":"2026-06-02T13:08:06+00:00","twitter_card":"summary","twitter_misc":{"Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/www.fer.ch\/#website","url":"https:\/\/www.fer.ch\/","name":"Swiss GAAP FER","description":"Foundation for accounting and reporting recommendations","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fer.ch\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.fer.ch\/en\/#webpage","url":"https:\/\/www.fer.ch\/en\/","name":"Swiss GAAP FER - Swiss GAAP FER","isPartOf":{"@id":"https:\/\/www.fer.ch\/#website"},"datePublished":"2016-11-02T08:12:07+00:00","dateModified":"2026-06-02T13:08:06+00:00","breadcrumb":{"@id":"https:\/\/www.fer.ch\/en\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fer.ch\/en\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.fer.ch\/en\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.fer.ch\/en\/"},{"@type":"ListItem","position":2,"name":"Swiss GAAP FER"}]}]}},"acf":[],"_links":{"self":[{"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/pages\/1421"}],"collection":[{"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/comments?post=1421"}],"version-history":[{"count":7,"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/pages\/1421\/revisions"}],"predecessor-version":[{"id":13766,"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/pages\/1421\/revisions\/13766"}],"wp:attachment":[{"href":"https:\/\/www.fer.ch\/en\/wp-json\/wp\/v2\/media?parent=1421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}