Swiss GAAP FER checklist for consolidated and stand-alone financial statements

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Swiss GAAP FER is a recognised financial reporting standard in Switzerland according to art. 962 Swiss Code of Obligation. This checklist allows users to review the completeness of the disclosures in the financial statements prepared according to Swiss GAAP FER. It covers all requirements of the currently applicable Swiss GAAP FER standards (status 10 December 2014).

The checklist follows the modular structure of Swiss GAAP FER. It is structured in relation to the items in the financial statements and differentiates between the core FER and the other standards of the FER as well as the special requirements for consolidated financial statements and for listed companies.

You can download the file here.

Published by

Patrick Balkanyi

Patrick Balkanyi

Patrick Balkanyi
PwC
Birchstrasse 160
Postfach, 8050 Zürich
+41 58 792 26 76

Patrick Balkanyi betreut als verantwortlicher Mandatsleiter verschiedene nationale und internationale Unternehmen. Hierbei handelt es sich einerseits um börsenkotierte und andererseits um privat gehaltene Unternehmen, welche nach IFRS, Swiss GAAP FER oder dem schweizerischen Obligationenrecht Rechnung legen.