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FER (Swiss GAAP FER)
The “Fachempfehlungen zur Rechnungslegung” (FER) are the Swiss standards for financial reporting in companies. They are also referred to as the Swiss GAAP FER (Generally Accepted Accounting Principles). Application of the financial reporting standards by unquoted companies is on a voluntary basis. The Swiss GAAP FER standards are used for the financial reporting of both the SUISSIMAGE Solidarity fund and the SUISSIMAGE Cultural fund foundations.
Source:
Swiss Authors' Rights
Cooperative for Audiovisual Works
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Current: FER (Swiss GAAP FER)
FER (Swiss GAAP FER)
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The “Fachempfehlungen zur Rechnungslegung” (FER) are the Swiss standards for financial reporting in companies. They are also referred to as the Swiss GAAP FER (Generally Accepted Accounting Principles). Application of the financial reporting standards by unquoted companies is on a voluntary basis. The Swiss GAAP FER standards are used for the financial reporting of both the SUISSIMAGE Solidarity fund and the SUISSIMAGE Cultural fund foundations.
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