Aeberli Treuhand · IFRS & Swiss GAAP FER
The SME alternative to the Big 4

IFRS & Swiss GAAP FER for efficient SMEs.

International accounting standards, applied SME-style. We prepare and audit financial statements under IFRS and Swiss GAAP FER, accompany transitions and advise internal teams — pragmatic, without overhead, with a clear focus on what matters.

2Standards · IFRS & Swiss GAAP FER
SMEpragmatic approach
CO · FER · IFRSReconciliations from one source
1946Experience since
International standards — without using a sledgehammer to crack a nut.

In Switzerland, IFRS and Swiss GAAP FER are the main frameworks in use. For a long time only large international groups applied them. With fast-growing companies expanding abroad early on, the need for recognised accounting standards has increasingly reached SMEs too.

With our pragmatic SME approach we offer an alternative to the Big 4. We explore every option the standards allow, leave out what is not needed and choose the variant you can actually handle in practice with your existing resources.

When does it pay off?

Typical triggers for an international standard.

01

A bank, an investor or shareholders require it

02

An IPO is planned in the medium term

03

A bond is to be issued

04

A financing round is coming up

Our offering

For SMEs — and for fiduciaries.

Schedule a meeting →
01

Offering for SMEs

From the first introduction to the audited consolidated accounts — time- and cost-efficient, aligned with your processes.

  • Building basic knowledge (seminars, training)
  • Technical support
  • First-time adoption of IFRS / Swiss GAAP FER
  • Implementation & interim projects
  • Reporting, controlling & bookkeeping under FER and IFRS
  • Reconciliations CO / FER / IFRS
  • Preparation and audit of single and consolidated accounts
  • Group policies & reporting structures
  • Drafting memos and notes
  • Expert opinions & second opinion
02

Offering for fiduciaries

Your clients need IFRS know-how? We support you in the background — under your name if you wish.

  • Building basic knowledge (seminars, training)
  • Technical support
  • Expert opinions & second opinion
  • IFRS work for your clients under your name
At a glance

All services at a glance.

Preparation of group and single-entity statements under IFRSPreparation under Swiss GAAP FERTransition from Swiss OR to IFRS or Swiss GAAP FERChoice of the appropriate accounting standardApplication of individual standards (IFRS 15, 16, 9 · Swiss GAAP FER)Model calculations and transition differencesAudit under IFRS and Swiss GAAP FER (via Audit team)Notes, changes in equity and cash-flow statementGroup and segment reportingTraining internal finance teams — practice-orientedAdvisory on technical questions during the reporting cycle
Your contacts

IFRS & FER. Personal.

You speak directly with the specialists who accompany your project — from the first meeting to the closing.

FAQ

Good to know.

IFRS or Swiss GAAP FER — which suits us?

For most Swiss SMEs and mid-sized groups, Swiss GAAP FER is the right fit: recognised, but considerably leaner. IFRS pays off mainly with international investors, a listing on an international exchange segment or a foreign parent company. We advise you independently.

Who is required to apply a recognised standard?

Under Art. 962 of the Swiss Code of Obligations this includes listed companies (if required by the stock exchange), cooperatives with at least 2,000 members and foundations subject to an ordinary audit. In addition, shareholders representing at least 20% of the share capital, for example, can request accounts under a recognised standard.

Can you work under our name as a fiduciary partner?

Yes. We carry out IFRS work for your clients in the background and under your name — you keep the client relationship, we provide the expertise.