Swiss GAAP FER definition

Swiss GAAP FER means the Swiss accounting standards issued by the commission for accounting and reporting recommendations (Fachkommission für Empfehlungen zur Rechnungslegung) as in effect from time to time, applied by CTS and the Subsidiaries on a basis consistent with past practice.

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Swiss GAAP FER means the Swiss Generally Accepted Accounting Principles for Accounting and Reporting Recommendations issued by the Foundation for Accounting and Reporting Recommendations.

Swiss GAAP FER means Swiss generally accepted accounting principles ARR (Accounting and Reporting Regulations) as in effect from time to time.

Examples of Swiss GAAP FER in a sentence

The Company Financial Statements present fairly in all material respects the financial condition, results of operations and cash flows of the Company as of the date thereof and for the period covered thereby, all in accordance with Swiss Accounting and Reporting Recommendations (Swiss GAAP FER).
There exists no accumulated funding deficiency with respect to any pension plans or other employee benefit or insurance plans, it being understood that any such funding deficiency shall be calculated in accordance with the principles set out in Swiss GAAP FER, local accounting, social insurance and applicable law rules and applicable actuarial principles.
In preparing its opening IFRS balance sheet at January 1, 2002 (the Group's date of transition), the Company has adjusted amounts reported previously in the financial statements of Cablecom GmbH prepared in accordance with its old basis of Swiss GAAP FER (previous GAAP).
Such internal controls are reasonably designed to provide reasonable assurance regarding the reliability of ▇▇▇▇ ▇▇▇▇▇▇▇’▇ financial reporting and the preparation of ▇▇▇▇ ▇▇▇▇▇▇▇’▇ financial statements for external purposes in accordance with Swiss GAAP FER.
The financial statements for the years ending 31 December 2012 and 31 December 2013 of Leonteq Securities AG have been prepared in accordance with Swiss GAAP FER and have been reported upon without qualification for Leonteq Securities AG by PriceWaterhouseCoopers, certified public accountants, which has its principal place of business at ▇▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇, ▇▇-▇▇▇▇ ▇▇▇▇▇▇.

More Definitions of Swiss GAAP FER

Swiss GAAP FER means the Swiss accounting and reporting principles according to the recommendations issued by the commission for accounting and reporting recommendations (Fachkommission für Empfehlungen zur Rechnungslegung) in effect from time to time.

Swiss GAAP FER means the generally accepted accounting principles in Switzerland as recommended by the Foundation for Accounting and Reporting Recommendations (Stiftung für Fachempfehlungen zur Rechnungslegung). ‘Swiss Guidelines’ means all relevant guidelines or explanatory notes issued by the Swiss Federal Tax Administration as amended, replaced or issued from time to time, including the established practice of the Swiss Federal Tax Administration and any court decision relating thereto. ‘Swiss Obligor’ means any Seller that is registered as a company in Switzerland. ‘Swiss Withholding Tax’ means taxes imposed under the Swiss Withholding Tax Act.

Swiss GAAP FER means the generally accepted accounting principles in Switzerland as recommended by the Foundation for Accounting and Reporting Recommendations (Stiftung für Fachempfehlungen zur Rechnungslegung). 'Tax' means any tax (including VAT), levy, impost, duty or other charge or withholding of a similar nature (including any penalty or interest payable in connection with any failure to pay or any delay in paying any of the same).