Swiss GAAP FER provides companies with a framework for sound financial reporting. The standard is suitable for listed companies, groups with a national presence as well as small and medium-sized companies.

      Taking into account the size of the companies, the Swiss GAAP FER are structured in modules (core FER, full Swiss GAAP FER, listed companies).

      Industry-specific standards also cover the accounting of pension funds, insurance companies and not-for-profit organizations.

      Small organizations (total assets of CHF 10 million, turnover CHF 20 million, 50 full-time employees) can limit themselves to applying the framework concept and six core standards (core FER). 

      Larger companies are required to apply all Swiss GAAP FER standards. In the case of a group, Swiss GAAP FER 30 “Consolidated Financial Statements” is also applicable. Listed companies must additionally comply with Swiss GAAP FER 31.

      Prof. Dr. Reto Eberle

      Partner, Member of the Department of Professional Practice

      KPMG Switzerland

      Dr. Silvan Loser

      Partner, Head of DPP Swiss Accounting

      KPMG Switzerland

      Swiss GAAP FER thought leadership

      The application of Swiss GAAP FER standards is widespread in Switzerland. KPMG has now published the 10th edition of its Swiss GAAP FER brochure. The new edition provides the following information:

      • an overview and summary of the standards and an outlook for ongoing projects
      • an illustrative example of consolidated Swiss GAAP FER-financial statements
      • a checklist for stand-alone and consolidated financial statements including Swiss GAAP FER 31 regulations
      Swiss GAAP FER

      Swiss GAAP FER (10th edition)

      (in German)

      Swiss GAAP RPC

      Swiss GAAP RPC (10e édition)

      (in French)

      Swiss GAAP FER 31 regulates the following central areas for listed companies:

      • share-based payments
      • discontinued operations
      • earnings per share
      • income taxes
      • financial liabilities
      • segment reporting
      • interim reporting
      Swiss GAAP FER 31

      Swiss GAAP FER 31

      (in German)

      Swiss GAAP RPC 31

      Swiss GAAP RPC 31

      (in French)

      Our Swiss GAAP FER services

      This publication offers both first-time and experienced users a guide to tailor-made FER financial statements:

      Swiss GAAP FER conversion

      Swiss GAAP FER Conversion

      (in English)

      Umstellung auf Swiss GAAP FER

      Umstellung auf Swiss GAAP FER

      (in German)

      How does our expertise benefit you?

      • If you choose KPMG, you will also benefit from the fact that Prof. Dr Reto Eberle, as Chairman of the Foundation Board, and Dr Silvan Loser, as a member of the Executive Committee and the Commission, are involved at the very forefront of the FER activities. This ensures that they are well and truly informed about the content and latest developments of the Swiss GAAP FER standard and the resulting challenges for you.
      • At our annual client event, we inform you about the latest developments in Swiss GAAP FER. In addition, you will have the opportunity to discuss specific Swiss GAAP FER accounting issues in greater depth in industry-specific workshops led by our experts. 

      Partnering for success: submit your interests & open questions

      We look forward to your requests and will be happy to answer open questions you may have. 

      Our experts

      Contact our experts if you have specific questions about the Swiss GAAP FER accounting standard. We advise and support you with the introduction and implementation of Swiss GAAP FER.

      Prof. Dr. Reto Eberle

      Partner, Member of the Department of Professional Practice

      KPMG Switzerland

      Dr. Silvan Loser

      Partner, Head of DPP Swiss Accounting

      KPMG Switzerland

      Martin Stevka

      Partner, Head Accounting Advisory Services Corporates

      KPMG Switzerland

      Daniel Haas

      Partner, Co-Head Accounting Advisory Services Corporates

      KPMG Switzerland