{"id":3680,"date":"2016-11-15T15:22:50","date_gmt":"2016-11-15T14:22:50","guid":{"rendered":"https:\/\/www.fer.ch\/en\/concept\/projektprozess\/"},"modified":"2021-10-12T09:18:22","modified_gmt":"2021-10-12T07:18:22","slug":"project-process","status":"publish","type":"page","link":"https:\/\/www.fer.ch\/en\/concept\/project-process\/","title":{"rendered":"Project process"},"content":{"rendered":"

[vc_row css=”.vc_custom_1480004096989{padding-top: 100px !important;}”][vc_column width=”2\/3″][vc_column_text]<\/p>\n

Project process<\/h1>\n

Projects of the Foundation for Accounting and Reporting Recommendations generally run through two successive phases:<\/p>\n

<\/h3>\n

[\/vc_column_text][\/vc_column][vc_column width=”1\/3″][\/vc_column][\/vc_row][vc_row][vc_column][vc_row_inner equal_height=”yes” css=”.vc_custom_1479985384532{padding-top: 50px !important;padding-bottom: 50px !important;}”][vc_column_inner width=”1\/2″][vc_icon color=”theme-gray-darker” align=”center” caption=”Phase 1: Review procedure” description=”The review procedure is a pre-project phase, in which the timeliness, relevance and comprehensiveness of an existing recommendation are verified and \/ or an inventory of a current topic or important urgent problem is prepared.” box_background_style=”boxed” box_background_color=”white” icon_fer=”icon-arrow-down” link=”url:%23phase1|||”][\/vc_column_inner][vc_column_inner width=”1\/2″][vc_icon color=”theme-gray-darker” align=”center” caption=”Phase 2: Project implementation” description=”Project implementation is the actual project phase in the classical sense, in which a draft of a recommendation is compiled, opened to consultation, adjusted and finally published.” box_background_style=”boxed” box_background_color=”white” icon_fer=”icon-arrow-down” link=”url:%23phase2|||”][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][vc_row_inner css=”.vc_custom_1480004072790{margin-bottom: -50px !important;padding-bottom: 0px !important;}”][vc_column_inner width=”2\/3″][vc_column_text]<\/p>\n

Selection of the topics<\/h2>\n

What determines which topics are selected are the timeliness and significance of the problem for the practice of accounting and reporting. The Executive Committee drafts in each case a work programme, which is then discussed and approved by the Commission. The work programme contains the topics to be worked on, the urgency of the work and the timeframe.[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/3″][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column][vc_row_inner css=”.vc_custom_1478565829480{margin-right: 1px !important;padding-top: 100px !important;}” el_id=”phase1″][vc_column_inner width=”2\/3″ css=”.vc_custom_1478549666447{border-top-width: 3px !important;padding-top: 50px !important;padding-right: 45px !important;padding-bottom: 100px !important;padding-left: 45px !important;background-color: #ffffff !important;border-top-color: #ff3333 !important;border-top-style: solid !important;}”][vc_column_text]<\/p>\n

Phase 1: Review procedure<\/h2>\n

The review procedure is a pre-project phase, in which the timeliness, relevance and comprehensiveness of an existing recommendation are verified and \/ or an inventory of a current topic or important urgent problem is prepared.<\/p>\n

The Commission (within the framework of the discussion and adoption of the Executive Committee\u2019s work programme) commissions the Executive Committee to perform a review procedure. The Executive Committee is the operational body that supports and monitors the internal working group appointed for the review procedure to ensure that all important topics are addressed and prioritised in line with the Commission. The appointed working group is instructed to base its information and analyses broadly and can therefore also consider external information such as feedback from practitioners, academic literature, expert opinions, etc. Depending on the complexity and scope, a review procedure can take between a few months up to roughly 1 year. The result of the review procedure serves as a basis for the Commission to decide on further steps, which may include initiating a project to revise an existing or prepare a new recommendation. The results of the review procedure are publicly communicated.[\/vc_column_text][\/vc_column_inner][vc_column_inner width=”1\/3″ css=”.vc_custom_1478549710283{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

Grounds for a review procedure:<\/h4>\n