Transcription of Swiss GAAP FER vs. IFRS
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Swiss GAAP FER vs. ifrs . A systematic guide to the two main true and fair view accounting standards applied in Switzerland Deloitte AG - 2022. 00. Swiss GAAP FER vs. ifrs | Executive Summary Executive Summary The two main true and fair accounting standards applied in Switzerland are the Swiss generally accepted accounting principles, known as Swiss GAAP FER, and international financial reporting standards, ifrs . Swiss companies whose shares are listed on an international stock exchange often prepare their financial statements in accordance with ifrs , or with US GAAP. For companies whose business and investors are mainly within Switzerland, Swiss GAAP FER has become an attractive alternative to ifrs . Not only small and medium-sized companies are applying FER standards.
The Swiss GAAP FER and IFRS are accounting standards that allow a true and fair view of the financial statements. One of the main goals of IFRS is to increase standardisation and the international comparability of financial statements and accounting and financial reporting. Swiss GAAP FER, however, mainly takes the considerations and needs of Swiss
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