Swiss GAAP FER

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

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Dr. Silvan Loser

Partner, Head of DPP Swiss Accounting

KPMG Switzerland

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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 (10th edition)

(in German)

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Swiss GAAP RPC (10e édition)

(in French)

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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

(in German)

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Swiss GAAP RPC 31

(in French)

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Our Swiss GAAP FER services

Advice on choosing the appropriate accounting and reporting standard
Support for the conversion of your stand-alone and consolidated financial statements to Swiss GAAP FER
Clarification of issues regarding the implementation of Swiss GAAP FER
Auditing of the stand-alone and consolidated financial statements prepared in accordance with Swiss GAAP FER

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

Swiss GAAP FER Conversion

(in English)

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Umstellung auf Swiss GAAP FER

(in German)

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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.

Further information

Expert articles (in German)

Swiss GAAP FER 30

Consolidated Financial Statements (in German)

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Swiss GAAP FER 30 adopted

Revised recommendation

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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.

Contact our experts

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.