Swiss GAAP FER vs. IFRS
A systematic guide to the two main true and fair view accounting standards applied in Switzerland
This guide focuses on the similarities and differences between Swiss GAAP FER and IFRS that are most commonly encountered in practice. The brochure aims to assist companies to make a good assessment of which accounting standards suit them most in terms of efficiency and applicability.
Proposed IFRS Standard aims to bring major changes to primary financial statements
Investors want to see performance reporting improved, such as by requiring consistently defined subtotals in the statement of financial performance. The proposed Standard is a response to investor concerns, by introducing big changes in how companies present and disclose their financial information.
Building trustworthy AI
A comprehensive approach to conduct, data protection, and ethics
Customers are increasingly interacting with financial services (FS) firms through digital channels. Reduced human interaction requires firms to use AI and data analytics to understand and serve customer needs better.
Corporate reporting and climate change
How external corporate reporting is affected by the impact of climate change
Climate change is having far-reaching impacts on the economy and it is becoming increasingly important to reflect this in corporate reporting. A ‘practical framework concept’ explains how climate change can be integrated into corporate reporting, and how this can strengthen investor confidence.
Deloitte Switzerland transparency report 2021
How we deliver independent high quality audits and instil confidence and trust in the capital markets
At Deloitte Switzerland, our purpose is to make an impact that matters. For Audit & Assurance, this means a focus on delivering independent high quality audits and instilling confidence and trust in the capital markets through the services we deliver.