IFRS and Swiss GAAP FER

What’s it about?
IFRS (International Financial Reporting Standards) and the Swiss GAAP FER (Swiss specialist recommendations for accounting) are the two standards primarily used for international accounting in Switzerland. For a long time, it was only large multinational conglomerates that followed international accounting standards. But with the advent of fast-growing start-ups expanding globally at an early stage, small and medium-sized companies have also felt the need for interna-tionally recognised accounting norms in recent years.

This could be sparked by one of the following reasons:

• A bank, an investor or shareholders have requested it
• An IPO is planned in the medium term
• A bond is to be issued
• A financing round is on the horizon

Big consulting firms focus on large, usually listed companies – which is why the advice they provide to SMEs is often overkill. Generally speaking, they don’t pro-vide a holistic, SME-focused approach to implementing, executing and auditing internationally recognised accounting standards.

What is Aeberli’s solution?
Our pragmatic SME-focused approach sees us offer an alternative to the Big 4 for consulting and auditing services relating to IFRS and the Swiss GAAP FER. We explore all the options open to you within the standards and leave out anything that’s not necessary: we choose the variant that’s actually practical for you, based on the resources available to you. We’re specifically oriented towards SME processes and offer time-efficient and cost-effective simplifications, taking into account the regulations in play.