Accounting standards

Accounting standards updates by jurisdiction: Switzerland

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Deloitte

Accounting standards updates and background information from Deloitte's IAS Plus service.

IFAC profile: Switzerland

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IFAC

Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Swiss GAAP FER — standards

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Foundation for Accounting and Reporting Recommendations

Information on each of the accounting standards of the Swiss GAAP FER, from the foundation responsible for the development of the standards.

Use of IFRS standards by jurisdiction: Switzerland

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IFRS Foundation

Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

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Accounting law

Swiss Law on Accounting and Financial Reporting (Title 32 of the Code of Obligations)

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Fedlex

Legislation setting out the accounting and financial reporting requirements for entities in Switzerland, including principles for bookkeeping, annual reporting, and auditing obligations.

Swiss accounting law: implementation of the regulations

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KPMG

Resources from KPMG to assist in the application and implementation of the legal requirements set out in the Swiss Law on Accounting and Financial Reporting. Issues covered include accounting and financial reporting in foreign currencies, non-financial reporting, and more.

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Model accounts

The ICAEW Library can search our databases for model accounts and disclosure checklists on behalf of members, ACA students and other authorised users. Contact us to request model documents.

Swiss Law on Accounting and Financial Reporting: illustrative financial statements of an Industry Ltd, a Holding Ltd and a Non-Profit Foundation

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Mar 2023
KPMG

KPMG publication containing illustrative financial statements for three kinds of entity, each prepared in accordance with the 32nd title of the Swiss Code of Obligations.

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Comparisons

Swiss GAAP FER vs. IFRS

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Jan 2022
Deloitte

Comparison guide published by Deloitte in 2022, covering the two main true and fair view accounting standards applied in Switzerland.

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Guides and resources

How is the European accountancy profession organised?

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Jul 2020
Accountancy Europe

Survey of the structure and organisation of the accountancy profession across Europe. The interactive map shows you how individual countries regulate or supervise the profession. An accompanying publication, 'How is access to the European accountancy profession regulated?' is also available - this focuses particularly on the audit profession.

Overview of the profession in Switzerland

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Jul 2020
Accountancy Europe

Profile of the structure of the accountancy profession in Switzerland. The profile compares the status of different professional titles, showing whether they are protected titles and if they are regulated or supervised. It also lists the necessary qualifications and requirements to work in Switzerland and gives basic statistics on the number of qualified professionals and trainees there.

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Accountancy associations and groups

EXPERTsuisse [Swiss Expert Association for Audit, Tax and Fiduciary]

For regional organisations and networks, see our list of international accountancy bodies.

ICAEW Contact Members

Contact member in Switzerland

ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Online articles

The ICAEW Library provides logged-in ICAEW members, ACA students and other entitled users with online access to articles from leading business, finance and management journals. To view the articles available, please log in.

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

Joining ICAEW

To find out whether you can claim credits towards completing the ACA qualification and/or apply for ICAEW membership, see our pages on becoming a member.

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ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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Accounting by country or territory

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Information

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