Swiss GAAP FER checklist 2017
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?
This checklist, which covers the latest amendments and standards as at 30 September 2017, is to assist with preparing financial statements under SWISS GAAP FER and with reviewing the completeness of disclosure requirements. Based on our experience, it contains the most relevant requirements with regard to the application of Swiss GAAP FER for stand-alone financial statements and consolidated financial statements. This checklist also contains industry-specific FER standards, and requirements for accounting for pension plans.
The 2017 version now also contains a model financial statements, comprising balance sheet, income statement and cash flow statement. It illustrates the rules of presentation and disclosure.