Swiss GAAP FER checklist 2019
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. Additionally, this checklist contains industry specific FER standards as well as requirements for the accounting of pension plans.
The Swiss GAAP FER 2019 checklist shall support in preparing financial statements under Swiss GAAP FER. This Swiss GAAP FER 2019 checklist covers the latest published amendments and new standards as per 30 September 2019.