The FER standards contain various voting rights. A reduction in the practical voting rights currently in force is expected within the framework of the revision of FER 30 (consolidated financial statements). Silvan Loser explains in his article what needs to be considered in this regard.

Download the article in German:

Wahlrechte unter Swiss GAAP FER

Überarbeitung von FER 30

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Source: rechnungswesen&controlling

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