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 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