{"id":381,"date":"2022-11-01T13:20:47","date_gmt":"2022-11-01T12:20:47","guid":{"rendered":"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/home\/"},"modified":"2026-06-10T11:15:11","modified_gmt":"2026-06-10T09:15:11","slug":"home","status":"publish","type":"page","link":"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"wp-bootstrap-blocks-container container mb-2\">\n\t\n<div class=\"wp-bootstrap-blocks-container container mb-2\">\n\t\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-large\"><img decoding=\"async\" width=\"1024\" height=\"654\" src=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Gruppenbild-2026-3-1024x654.jpg\" alt=\"\" class=\"wp-image-36455\" srcset=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Gruppenbild-2026-3-1024x654.jpg 1024w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Gruppenbild-2026-3-300x192.jpg 300w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Gruppenbild-2026-3-768x491.jpg 768w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Gruppenbild-2026-3-1536x981.jpg 1536w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Gruppenbild-2026-3-2048x1308.jpg 2048w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Gruppenbild-2026-3-600x383.jpg 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6\">\n\t\t\t\n\n<h1 class=\"wp-block-heading\" id=\"page-title\">Swiss GAAP FER<\/h1>\n\n\n\n<p class=\"has-large-font-size\"><strong>Accounting and Reporting Recommendations <\/strong><\/p>\n\n\n\n<a class=\"btn btn-secondary  btn-lg mb-2\" href=\"#fer-products\">To products <i class=\"fa-classic fa-solid fa-angle-down\" aria-hidden=\"true\"><\/i><\/a>\n\n\n\n\n\n\t<\/div>\n\n<\/div>\n\n<\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-sm-12 col-md-8 col-lg-8 col-xl-8\">\n\t\t\t\n\n<h1 class=\"wp-block-heading lead\"><strong>The edition 2026 contains the latest version of the Swiss GAAP FER accounting standards, including the completely revised Swiss GAAP FER 16 \u00abpension benefit obligation\u201d, which will come into effect January 1, 2027, as well as clarifications and corrections of inconsistencies.<\/strong><\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">Contents<\/h2>\n\n\n\n<p>The Swiss GAAP FER are based on a modular concept consisting of the following four elements:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the Framework<\/li>\n\n\n\n<li>the core FER<\/li>\n\n\n\n<li>further Swiss GAAP FER standards, and<\/li>\n\n\n\n<li>Swiss GAAP FER 30 for groups and Swiss GAAP FER 31 for listed entities.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Description<\/h2>\n\n\n\n<p>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 \u00abRecommendations\u00bb) which aim at providing a true &amp; fair view of the financial position, the results of operation and the cash flows of an entity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Changes in the 2026 edition<\/h2>\n\n\n\n<p>The booklet issued per 1 January 2026 includes the following changes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Swiss GAAP FER 16 \u00abpension benefit obligation\u00bb was revised (effective date: 1 January 2027).<\/li>\n\n\n\n<li>Corrections of various errors and inconsistencies (without any material impact).<\/li>\n\n\n\n<li>Further harmonisation of the terminology\/translations.<\/li>\n<\/ul>\n\n\n\n<p>Further information is available at <a href=\"http:\/\/www.fer.ch\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.fer.ch\/en.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Target audience<\/h2>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\t<\/div>\n\n\n\n<div class=\"col-12 col-sm-12 col-md-4 col-lg-4 col-xl-4\">\n\t\t\t\n<style>\n.fer-cta-widget {\n    padding:2rem;\n    margin-bottom:2rem;\n}\n.fer-cta-widget-content {\n    padding: 1rem;\n}\n<\/style>\n\n\n<div class=\"fer-cta-widget\" style=\"background-color:rgba(245,245,245,1); color: rgb(0,0,0);\">\n        <div class=\"fer-cta-widget-content\" style=\"background-color:rgb(255,255,255); color: rgb(0,0,0);\">\n                        <h4>Currently applicable Swiss GAAP FER standards<\/h4>\n                                        <p>The latest edition of the Swiss GAAP FER booklet contains the Swiss GAAP FER Recommendations which are currently effective.<\/p>\n                                <\/div>\n<\/div>\n\n<style>\n.fer-cta-widget {\n    padding:2rem;\n    margin-bottom:2rem;\n}\n.fer-cta-widget-content {\n    padding: 1rem;\n}\n<\/style>\n\n\n<div class=\"fer-cta-widget\" style=\"background-color:rgba(245,245,245,1); color: rgba(0,0,0,1);\">\n        <div class=\"fer-cta-widget-content\" style=\"background-color:rgb(211,234,246); color: rgba(0,0,0,1);\">\n                        <h4>The Foundation for Accounting and Reporting Recommendations<\/h4>\n                                        <p>The Swiss GAAP FER are developed and maintained by the Foundation for Accounting and Reporting Recommendations. The Commission of Experts selects topics to be covered by the Swiss GAAP FER accounting standards. The Recommendations are prepared by the Committee of Experts with support from specific working groups and the technical secretary.<\/p>\n<p><a href=\"http:\/\/www.fer.ch\/ueber-uns\/\" target=\"_blank\" rel=\"noopener\">Further information<\/a><\/p>\n                                <\/div>\n<\/div>\n\t<\/div>\n\n<\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-sm-12 col-md-12 col-lg-12 col-xl-12 col-xxl-12\">\n\t\t\t\n\n<h2 class=\"wp-block-heading\">Collaboration with Verlag SKV<\/h2>\n\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6\">\n\t\t\t\t<\/div>\n\n<\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row pb-0\">\n\t\n\n<div class=\"col-12 col-sm-12 col-md-12 col-lg-12 col-xl-12 col-xxl-12\">\n\t\t\t<div class=\"p-2\">\n\t\t\t\n\n<p class=\"shadow p-5 mt-5 has-white-background-color has-background\">The Swiss GAAP FER publications are published and distributed by Verlag SKV. This also includes order fulfilment and customer service. <br><br>If you have any questions regarding our publications, please contact the <a href=\"mailto:info@verlagskv.ch?subject=Swiss%20GAAP%20FER\">customer service<\/a> of Verlag SKV.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6\">\n\t\t\t\t<\/div>\n\n<\/div>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" id=\"fer-products\" class=\"wp-block-spacer\"><\/div>\n\n\n    <div class=\"row g-2 block-products\">\n        <div class=\"col-12\"><h3>Products in the SWISS GAAP FER-Shop<\/h3><\/div>\n             \n        <div id=\"block-product-0\"  class=\"block-product-single col-sm-12 col-md-6 col-lg-3 h-100\">\n        <div class=\"block-product-single-wrapper\">\n                    <div class=\"block-product-single-image\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/accounting-and-reporting-recommendations-kopie\/\"><img decoding=\"async\" width=\"354\" height=\"500\" src=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Englisch-2026.jpg\" class=\"attachment-shop_catalog size-shop_catalog wp-post-image\" alt=\"\" srcset=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Englisch-2026.jpg 354w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Englisch-2026-212x300.jpg 212w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Englisch-2026-300x424.jpg 300w\" sizes=\"(max-width: 354px) 100vw, 354px\" \/><\/a>\n          <\/div>\n                    <div class=\"block-product-single-link\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/accounting-and-reporting-recommendations-kopie\/\">Accounting and Reporting Recommendations<\/a>\n          <\/div>\n        <\/div>\n\n        <\/div>\n\n\n\n         \n        <div id=\"block-product-1\"  class=\"block-product-single col-sm-12 col-md-6 col-lg-3 h-100\">\n        <div class=\"block-product-single-wrapper\">\n                    <div class=\"block-product-single-image\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/fachempfehlungen-zur-rechnungslegung-kopie\/\"><img decoding=\"async\" width=\"354\" height=\"500\" src=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Deutsch-2026.jpg\" class=\"attachment-shop_catalog size-shop_catalog wp-post-image\" alt=\"\" srcset=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Deutsch-2026.jpg 354w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Deutsch-2026-212x300.jpg 212w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Deutsch-2026-300x424.jpg 300w\" sizes=\"(max-width: 354px) 100vw, 354px\" \/><\/a>\n          <\/div>\n                    <div class=\"block-product-single-link\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/fachempfehlungen-zur-rechnungslegung-kopie\/\">Fachempfehlungen zur Rechnungslegung<\/a>\n          <\/div>\n        <\/div>\n\n        <\/div>\n\n\n\n         \n        <div id=\"block-product-2\"  class=\"block-product-single col-sm-12 col-md-6 col-lg-3 h-100\">\n        <div class=\"block-product-single-wrapper\">\n                    <div class=\"block-product-single-image\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/recommandations-relatives-a-la-presentation-des-comptes-kopie\/\"><img decoding=\"async\" width=\"354\" height=\"500\" src=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/05\/fer-franzoesisch-2026-1.jpg\" class=\"attachment-shop_catalog size-shop_catalog wp-post-image\" alt=\"\" srcset=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/05\/fer-franzoesisch-2026-1.jpg 354w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/05\/fer-franzoesisch-2026-1-212x300.jpg 212w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/05\/fer-franzoesisch-2026-1-300x424.jpg 300w\" sizes=\"(max-width: 354px) 100vw, 354px\" \/><\/a>\n          <\/div>\n                    <div class=\"block-product-single-link\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/recommandations-relatives-a-la-presentation-des-comptes-kopie\/\">Recommandations relatives \u00e0 la pr\u00e9sentation des comptes<\/a>\n          <\/div>\n        <\/div>\n\n        <\/div>\n\n\n\n         \n        <div id=\"block-product-3\"  class=\"block-product-single col-sm-12 col-md-6 col-lg-3 h-100\">\n        <div class=\"block-product-single-wrapper\">\n                    <div class=\"block-product-single-image\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/raccomandazioni-relative-alla-presentazione-dei-conti-kopie\/\"><img decoding=\"async\" width=\"354\" height=\"500\" src=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Italienisch-2026-1.jpg\" class=\"attachment-shop_catalog size-shop_catalog wp-post-image\" alt=\"\" srcset=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Italienisch-2026-1.jpg 354w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Italienisch-2026-1-212x300.jpg 212w, https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2026\/04\/FER-Italienisch-2026-1-300x424.jpg 300w\" sizes=\"(max-width: 354px) 100vw, 354px\" \/><\/a>\n          <\/div>\n                    <div class=\"block-product-single-link\">\n            <a href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/shop\/raccomandazioni-relative-alla-presentazione-dei-conti-kopie\/\">Raccomandazioni relative alla presentazione dei conti<\/a>\n          <\/div>\n        <\/div>\n\n        <\/div>\n\n\n\n                <\/div><\/div>\n\n\n\n<p><\/p>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3708,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-landing.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-381","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Home - SWISS GAAP FER<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Home - SWISS GAAP FER\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/en\/\" \/>\n<meta property=\"og:site_name\" content=\"SWISS GAAP FER\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-10T09:15:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fachempfehlungen-zur-rechnungslegung.ch\/wp-content\/uploads\/2022\/11\/fachempfehlungen_2023_reihe_quer_web-1024x654.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" 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