The new brochure can now be purchased through stationary bookstores or in our webshop. The newly revised webshop is now available in multiple languages. The FER brochure can be obtained either in a printed version (incl. e-book) or as an e-book only.

The booklet issued per 1 January 2023 includes the following changes:

• Removal of Swiss GAAP FER 14 «Consolidated financial statements of insurance entities» as this Recommendation was withdrawn per 31 December 2020.
• Addition of the new Recommendation Swiss GAAP FER 28 «Government grants» (effective date: 1 January 2024).
• Swiss GAAP FER 30 «Consolidated financial statements» was revised (effective date: 1 January 2024).
• Corrections of various smaller errors and inconsistencies (without any material impact).