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 × Show all Industry FER Listed companies Groups Further Swiss GAAP FER Core FER Industry FER Swiss GAAP FER 21–Accounting for charitable non-profit organisations Industry FER Swiss GAAP FER 26–Accounting of pension plans 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