Project description
Project description and background
The revised recommendation Swiss GAAP FER 26 “Accounting of pension plans” takes account of increased transparency requirements that would result, as of 1 January 2012, from changes to the federal law on occupational retirement, survivors’ and disability pension plans and its regulations due to the structural reform of occupational pension provision.
At the same time, the instructions of the Supervisory Commission for Occupational Pension Funds for reporting asset management costs (OAK BV, W – 02/2013) made amendments to the recommendation necessary.
In addition, various editorial clarifications and amendments were made during the revision, on the basis of practical experience that has developed since the first version from 1 January 2004.
Consultation
The draft was prepared by the expert group, with the involvement of the OAK BV and the Executive Committee:
Questions & feedback
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Enactments
The revised draft of Swiss GAAP FER 26 was adopted at the Commission meeting of 17 June 2013. The revised recommendation came into effect on 1 January 2014: