Standards - Swiss GAAP FER

Industry FER Swiss GAAP FER 21
–Accounting for charitable non-profit organisations

Industry FER Swiss GAAP FER 26
–Accounting of pension plans

Groups Swiss GAAP FER 30
–Consolidated financial statements

Industry FER Swiss GAAP FER 40
-Consolidated financial statements of insurance companies

Industry FER Swiss GAAP FER 41
–Accounting for real estate insurers and for health insurers