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Contents |
4 |
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Introduction |
6 |
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Swiss GAAP FER Framework |
16 |
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FER 1: Basics |
26 |
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FER 2: Valuation |
30 |
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FER 3: Presentation and format |
36 |
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FER 4: Cash flow statement |
42 |
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FER 5: Off-balance-sheet transactions |
46 |
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FER 6: Notes |
48 |
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FER 10: Intangible assets |
50 |
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FER 11: Income taxes |
54 |
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FER 13: Leases |
58 |
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FER 14: Consolidated financial statements of insurance companies |
60 |
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FER 15: Related party transactions |
72 |
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FER 16: Pension benefit obligations |
76 |
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FER 17: Inventories |
86 |
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FER 18: Tangible fixed assets |
90 |
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FER 20: Impairment |
98 |
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FER 21: Accounting for charitable non-profit organisations |
108 |
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FER 22: Long-term contracts |
122 |
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FER 23: Provisions |
128 |
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FER 24: Equity and transactions with shareholders |
140 |
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FER 26: Accounting of pension plans |
152 |
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FER 27: Derivative financial instruments |
168 |
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FER 30: Consolidated financial statements |
172 |
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FER 31: Complementary recommendation for listed companies |
182 |
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FER 41: Accounting for real estate insurers and for health insurers |
186 |
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