Description

Swiss GAAP FER 5 “Off-balance-sheet transactions” regulates non-recognised commitments. Subject to particular attention are contingent liabilities and commitments “in favour of third parties (Derivatives are excluded from the core FER and treated in further FERs)”.

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

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