Description

Swiss GAAP FER 3 “Presentation and format” regulates the minimum format of the balance sheet, the income statement and the statement of changes in equity. Assets must be specifically mentioned and separately disclosed in the balance sheet in terms of current and non-current. Liabilities are subdivided in current liabilities, non-current (long-term) liabilities and equity. The income statement can be presented according to the period-based costing method or the activity-based costing method.

All standards

Core FER Framework

Core FER Swiss GAAP FER 1
–Basics

Core FER Swiss GAAP FER 2
–Valuation

Core FER Swiss GAAP FER 3
–Presentation and format

Core FER Swiss GAAP FER 4
–Cash flow statement

Core FER Swiss GAAP FER 5
–Off-balance-sheet transactions

Core FER Swiss GAAP FER 6
–Notes

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

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

Further Swiss GAAP FER Swiss GAAP FER 22
–Long-term contracts

Further Swiss GAAP FER Swiss GAAP FER 23
–Provisions

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