Realistic representation of financial position, cash flows and results of operations
Swiss GAAP FER focuses on the production of a true and fair picture of the economic situation and thus increases transparency. Accounting according to Swiss GAAP FER therefore also forms an important basis for corporate decisions.
Greater recognition in Switzerland
Swiss GAAP FER enjoys a high degree of recognition in Switzerland. It promotes communication with investors, banks and other interested parties. The number of companies using Swiss GAAP FER has steadily increased over the past two decades.
Improved comparability of financial statements
Swiss GAAP FER improves the comparability of financial statements over time and between other companies.
Easy-to-understand, manageable and yet comprehensive rules
Swiss GAAP FER covers a broad range of accounting questions in an easily comprehensible and manageable manner.
Cost-effective compared to international accounting standards
Numerous listed companies have switched to Swiss GAAP FER in recent years due to its positive cost-benefit ratio. While Swiss GAAP FER still requires specialized knowledge, the need is considered quite reasonable.
Consideration of conditions in Switzerland
Swiss GAAP FER takes the needs of Switzerland into account, particularly in matters such as pension obligations or specific circumstances in the non-profit or insurance sectors.