Swiss GAAP FER 31
–Complementary recommendation for listed companies

Description

Swiss GAAP FER 31 “Complementary recommendation for listed companies” contains recommendations applicable for the single or consolidated financial statements of listed companies and aims at improving the significance of the respective financial statements.

Covered are first time adoption, share based payment, discontinued operations, earnings per ownership right, income taxes, financial liabilities, segment reporting and interim reporting.

All standards