Swiss GAAP FER vs. IFRS - Deloitte

Swiss GAAP FER vs. IFRS | Modular structure of Swiss GAAP FER 5 Modular structure of Swiss GAAP FER Swiss GAAP FER is structured in a modular way. It is based on a framework of principles that apply to all organisations, but its recommendations vary with the size of the organisation and its business activities. Companies with less than CHF

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