Swiss GAAP FER provides companies with a robust framework for high-quality financial reporting in Switzerland. The standard is suitable for listed companies, nationally active groups as well as small and medium-sized companies.

Swiss GAAP FER is organized into modules that reflect the size and complexity of an organization. Depending on the circumstances, companies may apply the framework concept and core FER, the full set of Swiss GAAP FER standards, or additional requirements applicable to groups and listed companies. Industry-specific standards are available for pension funds, insurance companies, and non-profit organizations.

KPMG supports companies throughout their application of Swiss GAAP FER, ranging from converting stand-alone and consolidated financial statements and addressing implementation questions to auditing financial statements prepared in accordance with Swiss GAAP FER.

Dr. Silvan Loser

Partner, Head of DPP Swiss Accounting

KPMG Switzerland

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Martin Stevka

Partner, Head Regional Market Zurich, Head Accounting Advisory Services Corporates

KPMG Switzerland

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Why KPMG services?

Deep involvement in Swiss GAAP FER standard-setting

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 closely involved in the ongoing development of Swiss GAAP FER.

Their roles provide first-hand insight into the content, interpretation and latest developments of the Swiss GAAP FER standards and the resulting challenges for companies.
Comprehensive Swiss GAAP FER expertise

We support both stand-alone and consolidated financial statements prepared in accordance with Swiss GAAP FER, including the requirements applicable to listed companies and sector-specific standards such as pension funds, insurance companies and non-profit organizations.
Ongoing exchange through our annual client event

At our annual client event, we provide updates on the latest developments in Swiss GAAP FER. You will also have the opportunity to explore specific Swiss GAAP FER accounting issues in greater depth through industry-focused workshops led by our specialists.

Are you facing one of these Swiss GAAP FER challenges?

Swiss GAAP FER is widely used across Switzerland. However, due to its modular structure and additional requirements for certain entities, companies often encounter questions when applying the standards.

You may be facing one or more of the following challenges. If these sound familiar, our Swiss GAAP FER services are designed to support you in a structured and reliable way.

Applying Swiss GAAP FER requirements consistently

The application of Swiss GAAP FER requires a sound understanding of the individual standards and their interaction, including industry-specific recommendations for pension funds, insurance companies, and not-for-profit organizations.

Addressing additional requirements for listed companies

Listed companies must comply with FER 31, which regulates central areas such as earnings per share, segment reporting, interim reporting, income taxes, and financial liabilities.

Preparing consolidated financial statements

Groups are required to apply FER 30 “Consolidated Financial Statements”, which raises questions around the preparation and presentation of consolidated financial information.

Our Swiss GAAP FER services

Our services are structured to support companies throughout the application of the standard, from initial considerations to implementation and audit.

Conversion support

Support for the conversion of stand-alone and consolidated financial statements to Swiss GAAP FER.
Advisory and implementation support

Clarification of issues regarding the implementation of Swiss GAAP FER.
Audit services

Auditing of stand-alone and consolidated financial statements prepared in accordance with Swiss GAAP FER.

Partnering for success: submit your interests & open questions

Whether you are considering Swiss GAAP FER for the first time, planning a conversion or need support with audit and interpretation questions, our experts are here to help you with practical and reliable solutions.

Contact our experts