{"id":3660,"date":"2016-11-15T15:21:40","date_gmt":"2016-11-15T14:21:40","guid":{"rendered":"https:\/\/www.fer.ch\/en\/concept\/groessenkriterien\/"},"modified":"2018-02-16T17:31:47","modified_gmt":"2018-02-16T16:31:47","slug":"size-criteria","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/en\/concept\/size-criteria\/","title":{"rendered":"Size criteria"},"content":{"rendered":"

[vc_row css=”.vc_custom_1479222173860{padding-top: 100px !important;}”][vc_column width=”2\/3″][vc_column_text]<\/p>\n

Size criteria for the application of core FER<\/h1>\n

Smaller organisations that do not exceed two of the following criteria in two consecutive years can confine themselves to the application of the core FER:[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1480060594343{padding-top: 50px !important;padding-bottom: 100px !important;}”][vc_column width=”1\/3″][vc_column_text css_animation=”countup”]<\/p>\n

CHF 10,000,000<\/h2>\n

balance sheet total<\/p>\n

[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text css_animation=”countup”]<\/p>\n

CHF 20,000,000<\/h2>\n

annual sales revenue<\/p>\n

[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text css_animation=”countup”]<\/p>\n

50 positions<\/h2>\n

full-time on annual average<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1479222282964{padding-bottom: 100px !important;}”][vc_column][vc_row_inner equal_height=”yes” css=”.vc_custom_1478262707049{margin-right: 1px !important;margin-left: 0px !important;}”][vc_column_inner width=”1\/2″ css=”.vc_custom_1478262550702{margin-right: 20px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;}”][vc_column_text]<\/p>\n

Groups of organisations<\/h3>\n

Groups of organisations have to additionally apply Swiss GAAP FER 30 \u201cConsolidated financial statements\u201d. This standard consists of all regulations related to consolidation. Small groups of organisations (according to the size criteria in Swiss GAAP FER 1 \u201cBasics\u201d) must comply with the core FER and Swiss GAAP FER 30 while groups of medium size must comply with core FER, further FER and Swiss GAAP FER 30.[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/2″ css=”.vc_custom_1478262561716{margin-left: 20px !important;border-top-width: 3px !important;padding-top: 45px !important;padding-right: 45px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;}”][vc_column_text]<\/p>\n

Listed public companies<\/h3>\n

Listed companies are also required to comply with Swiss GAAP FER 31 \u201cComplementary recommendation for listed companies\u201d. The exclusive application of core FER is not permitted for listed companies.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

[vc_row css=”.vc_custom_1479222173860{padding-top: 100px !important;}”][vc_column width=”2\/3″][vc_column_text] Size criteria for the application of core FER Smaller organisations that do not exceed two of the following criteria in two consecutive years can confine themselves to the application of the core FER:[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1480060594343{padding-top: 50px !important;padding-bottom: 100px !important;}”][vc_column width=”1\/3″][vc_column_text css_animation=”countup”] CHF 10,000,000 balance sheet total [\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text css_animation=”countup”] CHF …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1415,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\nSize criteria - 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\/concept\/size-criteria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Size criteria - Swiss GAAP FER\" \/>\n<meta property=\"og:description\" content=\"[vc_row css=”.vc_custom_1479222173860{padding-top: 100px !important;}”][vc_column width=”2\/3″][vc_column_text] Size criteria for the application of core FER Smaller organisations that do not exceed two of the following criteria in two consecutive years can confine themselves to the application of the core FER:[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1480060594343{padding-top: 50px !important;padding-bottom: 100px !important;}”][vc_column width=”1\/3″][vc_column_text css_animation=”countup”] CHF 10,000,000 balance sheet total [\/vc_column_text][\/vc_column][vc_column width=”1\/3″][vc_column_text css_animation=”countup”] CHF …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fer.ch\/en\/concept\/size-criteria\/\" \/>\n<meta property=\"og:site_name\" content=\"Swiss GAAP FER\" \/>\n<meta property=\"article:modified_time\" content=\"2018-02-16T16:31:47+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=\"2 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\/concept\/size-criteria\/#webpage\",\"url\":\"https:\/\/www.fer.ch\/en\/concept\/size-criteria\/\",\"name\":\"Size criteria - 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