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Concept
Overview
Size criteria
Principles
Advantages
Project process
Standards
Projects
About us
Overview
Mission Statement
Foundation
Board of the Foundation
Members
Secretariat
Observers
Partners
News
Events
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Industry FER
Listed companies
Groups
Further Swiss GAAP FER
Core FER
Further Swiss GAAP FER
Swiss GAAP FER 10
–Intangible assets
Further Swiss GAAP FER
Swiss GAAP FER 11
–Income taxes
Further Swiss GAAP FER
Swiss GAAP FER 13
–Leases
Further Swiss GAAP FER
Swiss GAAP FER 15
–Related party transactions
Further Swiss GAAP FER
Swiss GAAP FER 16
–Pension benefit obligations
Further Swiss GAAP FER
Swiss GAAP FER 17
–Inventories
Further Swiss GAAP FER
Swiss GAAP FER 18
–Tangible fixed assets
Further Swiss GAAP FER
Swiss GAAP FER 20
–Impairment
Further Swiss GAAP FER
Swiss GAAP FER 22
–Long-term contracts
Further Swiss GAAP FER
Swiss GAAP FER 23
–Provisions
Further Swiss GAAP FER
Swiss GAAP FER 24
–Equity and transactions with shareholders
Further Swiss GAAP FER
Swiss GAAP FER 27
–Derivative financial instruments
Further Swiss GAAP FER
Swiss GAAP FER 28
–Government Grants