Swiss GAAP FER - Lehrbuch mit Erläuterungen, Illustrationen und Beispielen, Bundle

The textbook enhances your understanding of Swiss GAAP FER and supports you in its application. With its numerous practical examples, it serves as a practical and helpful reference work in professional everyday life, as well as a proven textbook in training and continuing education.

Swiss GAAP FER addresses selected professional recommendations for financial reporting based on a methodically and didactically clear concept. For each standard, theoretical foundations are explained after a brief introduction. Concrete examples and practical tips aid in the understanding and application of Swiss GAAP FER. Summaries in the form of schematic overviews, along with short case studies featuring relevant practical issues and solutions at the end of each chapter, facilitate knowledge transfer.

In the course of the revision for the 3rd edition, all content has been reviewed and updated, along with useful practical notes. In particular, the chapter on the new professional recommendation Swiss GAAP FER 28 "Public Sector Grants" has been added, and the chapter on consolidated financial statements has been rewritten in light of the revised FER 30.

The textbook reflects the status of Swiss GAAP FER as of January 1, 2023.

The textbook is aimed at:

• Practitioners, particularly from the fields of auditing and accounting, as well as organizations that apply Swiss GAAP FER
• Students at universities, universities of applied sciences, and in higher vocational education.