BDO is your partner for Swiss GAAP FER – from adoption and conversion to interpretation.

Swiss GAAP FER focuses on financial reporting for small and medium-sized enterprises and groups with national reach. Other FER reporters include non-profit organisations and pension funds. Swiss GAAP FER offers these users an informative reporting framework that allows them to present a true and fair view of their net assets, financial position and results of operations. The standards also encourage dialogue with investors, banks and other stakeholders.

Swiss GAAP FER standards are modular. Smaller organisations can limit their adoption to core FER (Framework and Swiss GAAP FER 1 to 6). Other organisations have to observe the standards in their entirety.

Swiss GAAP FER makes sense as the reporting standard of choice for many small and medium-sized enterprises. Swiss GAAP FER has a lower degree of regulation compared to International Financial Reporting Standard (IFRS) and is also significantly less impacted by amendments.


Our services:

  • First-time adoption of Swiss GAAP FER
  • Audit of separate and consolidated financial statements
  • Audit of reporting packages
  • Subject-matter expertise to support your regular annual or interim financial statements
  • Preparation of the entire or sections of the financial statements (for our non-audit clients)
  • Support with conversion projects for reporting in accordance with CO and Swiss GAAP FER
  • Comparative analysis: FER vs. IFRS, IFRS for SMEs or CO
  • Development of group reporting guidelines and report structures
  • Support with interpretation and practical implementation of specific Swiss GAAP FER issues
  • Purchase price allocation (PPA), fair value measurement and impairment testing by us as an independent third party
  • Expert opinions and second opinions
  • Training

Contact us

Key contacts

Reto Frey

Reto Frey

Audit, Zurich - Partner, Head of Swiss GAAP FER Specialist Group
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Marcel Wasem

Marcel Wasem

Head of Office Biel, Audit, Public Sector - Partner
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