The edition 2026 contains the latest version of the Swiss GAAP FER accounting standards, including the completely revised Swiss GAAP FER 16 «pension benefit obligation”, which will come into effect January 1, 2027, as well as clarifications and corrections of inconsistencies.

Contents

The Swiss GAAP FER are based on a modular concept consisting of the following four elements:

• the Framework
• the core FER
• further Swiss GAAP FER standards, and
• Swiss GAAP FER 30 for groups and Swiss GAAP FER 31 for listed entities.

Description

The Swiss GAAP FER accounting standards are published by the Foundation for Accounting and Reporting Recommendations. The Swiss GAAP FER are a set of Swiss accounting standards (called «Recommendations») which aim at providing a true & fair view of the financial position, the results of operation and the cash flows of an entity.

Changes in the 2026 edition

The booklet issued per 1 January 2026 includes the following changes:

• Swiss GAAP FER 16 «pension benefit obligation» was revised (effective date: 1 January 2027).
• Corrections of various errors and inconsistencies (without any material impact).
• Further harmonisation of the terminology/translations.

Further information is available at https://www.fer.ch/en.

Target audience

The Swiss GAAP FER are tailored to the needs of small and medium-sized entities as well as groups with a national reach. Non-profit organisations (NPOs), pension funds and insurance companies are provided with industry-specific guidelines to ensure meaningful and high-quality financial reporting.

The Swiss GAAP FER accounting standards are published in German, French, English and Italian and are available as a bundle (hard copy and e-book) or as an e-book only.