"Our mission statement: High quality accounting standards within an active community of users." P. Leibfried
"The modular design of Swiss GAAP FER makes it particularly interesting for smaller users." M. Annen
"Accounting and reporting performed according to Swiss GAAP FER enhances transparency, improves communication and increases trust and confidence." S. Bucher
"Swiss GAAP FER is a stable set of rules with comparatively few changes." P. Balkanyi
"As a non-profit organisation the Foundation for Accounting and Reporting Recommendations appreciates the continuing financial support from our donors." S.Loser
"Swiss GAAP FER considers industry-specific characteristics and conditions in Switzerland." R. Eberle
"Swiss GAAP FER is focused on practical problems." A. Soland
"With True & Fair View and principle orientation as a foundation, the Swiss GAAP FER offer a comprehensible and manageable set of rules." A. Seibold
"Since 1984, we have enjoyed a high level of acceptance in Switzerland because we take national needs into account." D. Bättig

What is 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.

Order the latest Swiss GAAP FER 2023 brochure

The Swiss GAAP FER accounting standards are published in German, French, English and Italian and are available as a bundle (hard copy and e-book) or as an e-book only.

The Swiss GAAP FER are tailored to the needs of small and medium-sized entities as well as groups with a national reach. Non-profit organisations (NPOs), pension funds and insurance companies are provided with industry-specific guidelines to ensure meaningful and high-quality financial reporting.

Become a partner

The Swiss GAAP FER partner network supports an independent accounting system geared to the needs of Swiss users with an annual financial contribution of CHF 1,000.00 from companies and associations or CHF 100.00 from individuals.

In addition, companies that are partners receive a discount of CHF 100 on the admission price of the FER annual conference for up to two of their employees (CHF 780 instead of CHF 880). All partners are also invited to the annuel FER-Partners-Apéro, which takes place after the FER annual conference.

In order to join the partner network, you are welcome to send us a completed registration form or register directly using the online form.

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We look forward hearing from you

Foundation for Accounting and Reporting Recommendations

Tigerbergstrasse 9
9000 St. Gallen
fachsekretaer@fer.ch

Swiss GAAP FER has limited personnel resources. Therefore, questions of interpretation or application cannot be answered individually. Questions of great importance will be addressed to the Swiss GAAP FER Commission, which will decide whether actions and related procedures are necessary. Answers to those most important questions shall then be provided during the annual Swiss GAAP FER conference. Suggestions regarding existing recommendations or possible future standards can be submitted to the Swiss GAAP FER.