Swiss GAAP FER checklist 2023
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 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 2023 checklist shall support in preparing financial statements under Swiss GAAP FER. This Swiss GAAP FER 2023 checklist covers the latest published amendments and new standards as per 1 January 2023.