Swiss GAAP FER

The need for meaningful financial reporting remains high. The Swiss GAAP FER provides SMEs, non-profit organizations, pension funds, insurance companies, as well as health and property insurers with a practical framework. The recommendations offer a sensible level of regulation, have a good cost-benefit ratio, and lead to transparent financial reporting. This work includes an updated collection of the Swiss GAAP FER recommendations. The authors provide the reader with an in-depth, practical overview of the recommendations through concise theoretical foundations, clear graphics, and well-founded case studies and exercises. It also includes a case study on the transition from OR to Swiss GAAP FER. The solutions are available online.