Swiss GAAP FER Group Report Form
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People also ask
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What does Swiss GAAP FER stand for?
The Accounting and Reporting Recommendations (Swiss GAAP FER) are Swiss accounting standards that provide a true & fair view of financial position, cash flows and the results of operations.
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Which reports are required by GAAP?
The following three major financial statements are required under GAAP: The income statement. The balance sheet. The cash flow statement.
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What is the difference between Swiss GAAP FER and IFRS?
The Swiss GAAP FER are highly principles-based, with only a small number of further explanations, and the disclosure requirements they set down are moderate. The IFRS, by contrast, strive for global harmonisation of high-quality financial reporting.
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Does Switzerland use GAAP?
The application of Swiss GAAP FER standards is widespread in Switzerland. KPMG has now published the 10th edition of its Swiss GAAP FER brochure.
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What is fer in Swiss GAAP FER?
The Accounting and Reporting Recommendations (Swiss GAAP FER) are Swiss accounting standards that provide a true & fair view of financial position, cash flows and the results of operations.
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Is IFRS used in Switzerland?
The International Financial Reporting Standards (IFRS) are widely used in Switzerland as well as internationally.
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What is the main difference between GAAP and IFRS?
GAAP tends to be more rules-based, while IFRS tends to be more principles-based. Under GAAP, companies may have industry-specific rules and guidelines to follow, while IFRS has principles that require judgment and interpretation to determine how they are to be applied in a given situation.
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How is European GAAP different from IFRS?
Key Differences The primary difference between the two systems is that GAAP is rules-based and IFRS is principles-based. This difference appears in specific details and interpretations.
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