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08 Jan 2025

Swiss GAAP FER checklist 2024

Checklist for application and disclosure

The application of Swiss GAAP FER generally requires to apply all the FER standards. This includes the core-FER and also the additional FER standards. Have you considered everything?
Swiss GAAP FER checklist 2024
1 MB PDF
Swiss GAAP FER Model Financial Statements
390 KB PDF

 

Swiss GAAP FER checklist 2024

This checklist shall support in applying the Swiss GAAP FER standards as well as in reviewing the completeness of its disclosure requirements. It comprises, based on our experience, the most relevant requirements in regard of application and disclosure of Swiss GAAP FER for stand-alone financial statements and consolidated financial statements. 

The Swiss GAAP FER 2024 checklist shall support in preparing financial statements under Swiss GAAP FER. This Swiss GAAP FER 2024 checklist covers the latest published amendments and new standards as per 1 January 2024.

Swiss GAAP FER – Model Financial Statements

Consolidated Model Financial Statements prepared according to accounting and disclosure requirements of Swiss GAAP FER for reporting periods beginning on or after 1 January 2024.

Get in touch

Fabien Bryois

Partner
+41 58 279 8048

Christophe Aebi

Partner
+41 58 279 9010

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For companies whose business and investors are mainly within Switzerland, Swiss GAAP FER is an alternative to IFRS and the Swiss Code of Obligations, and is a way of promoting transparency by accounting in line with stakeholder needs and thereby creating trust in financial reporting.
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