Swiss GAAP FER 6–Notes Description Swiss GAAP FER 6 “Notes” covers information that has to be disclosed, especially the applied valuation basis and the valuation principles. All standards Filter × Industry FER Listed companies Groups Further Swiss GAAP FER Core FER 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 Further Swiss GAAP FER Swiss GAAP FER 24–Equity and transactions with shareholders Industry FER Swiss GAAP FER 26–Accounting of pension plans Further Swiss GAAP FER Swiss GAAP FER 27–Derivative financial instruments Further Swiss GAAP FER Swiss GAAP FER 28–Government Grants Groups Swiss GAAP FER 30–Consolidated financial statements Listed companies Swiss GAAP FER 31–Complementary recommendation for listed companies 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
