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Disclosure checklist in accordance with the Swiss Accounting and Reporting Recommendations (Swiss GAAP FER) Based on Swiss GAAP FER as of 1 January 2012 2 Ernst & Young Swiss GAAP FER Contents Introduction
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How to Fill Out Checkliste Swiss GAAP FER:

01
Begin by gathering all the necessary financial statements and documents required for the checkliste Swiss GAAP FER. This may include the balance sheet, income statement, cash flow statement, and notes to the financial statements.
02
Review the checkliste Swiss GAAP FER to understand the specific items that need to be addressed. It is important to have a clear understanding of the requirements to ensure accurate and complete reporting.
03
Start filling out the checkliste Swiss GAAP FER by entering the relevant information in the provided fields. This may include financial data such as total assets, liabilities, revenues, expenses, and equity.
04
For each item on the checkliste Swiss GAAP FER, ensure that you have the necessary supporting documentation. This may include bank statements, contracts, invoices, and any other evidence required to verify the reported figures.
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Pay attention to any specific instructions or guidelines provided in the checkliste Swiss GAAP FER. This may include formatting requirements, calculation methods, or disclosure requirements.
06
Double-check all the entered information to ensure accuracy and consistency. Mistakes or errors in the checkliste Swiss GAAP FER can lead to inaccurate financial reporting.

Who needs Checkliste Swiss GAAP FER:

01
Companies in Switzerland that follow the Swiss GAAP FER reporting standards are required to fill out the checkliste Swiss GAAP FER. These standards are used by small and medium-sized enterprises (SMEs) and non-listed companies for financial reporting purposes.
02
The checkliste Swiss GAAP FER is particularly important for companies that are subject to audit or external review. It serves as a key document for auditors to assess the compliance of financial statements with Swiss GAAP FER requirements.
03
Financial professionals, such as accountants, controllers, and CFOs, who are responsible for preparing or reviewing financial statements, also need the checkliste Swiss GAAP FER. It provides a comprehensive framework to ensure that all necessary elements of financial reporting are adequately addressed.
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Checkliste Swiss GAAP FER is a checklist designed to assist entities in preparing and ensuring compliance with the Swiss GAAP FER accounting standards.
Entities in Switzerland following the Swiss GAAP FER accounting standards are required to file the checkliste Swiss GAAP FER.
The checkliste Swiss GAAP FER should be filled out by reviewing the requirements and comparing them to the entity's financial statements to ensure compliance.
The purpose of the checkliste Swiss GAAP FER is to ensure that entities following the Swiss GAAP FER standards are compliant and have properly prepared their financial statements.
The checkliste Swiss GAAP FER may require information related to the entity's accounting policies, financial statement disclosures, and other relevant details.
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