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include customers and the general public as well as the company s shareholders and staff.
Swiss GAAP FER
A checklist for the items to be disclosed in the financial statements of groups and individual
companies under Swiss Generally Accepted Accounting Principles (Swiss GAP FER). The list
is designed to make it easier for users to check whether the disclosure requirements have
been met in full.
US GAAP
Generally Accepted Accounting Principles, rules-based financial reporting standards binding
on all companies listed on a US exchange.
List of abbreviations
AC Audit committee
AHV (in French AVS) Swiss old age and survivors insurance (state pension and social
security scheme)
AS Auditing standards
BDC Business development consulting
BR Business reporting
BRS Business recovery services
CAS Company administration services
CEO Chief executive officer
CFO Chief financial officer
CF Corporate finance
CO (in German OR) Swiss Code of Obligations
CRO Chief risk officer
DA&I Dispute analysis & investigation
ERM Enterprise risk management
FTA (in German ESTV) Swiss Federal Tax Administration
FER Swiss Foundation for Accounting and Reporting Recommendations
FS Financial services
GAAP Generally Accepted Accounting Principles
GIPS Global Investment Performance Standards
GzA Grundsätze zur Abschlussprüfung: Swiss auditing principles
HC Human capital
HQ Headquarters
HR Human resources
HRS Human resource services
IAS International Accounting Standards
IA Internal audit
IAASB International Auditing and Assurance Standards Board
IASB International Accounting Standards Board
ICS Internal control system
IFA (in German AfG) Swiss Investment Fund Act
IFAC International Federation of Accountants
IFRS International Financial Reporting Standards
IMF International Monetary Fund
IPO Initial public offering
IR Investor relations
ISA International Standards on Auditing
IT Information technology
ITS International tax structuring
KWP Accounting and Auditing Practices Committee of the Swiss Institute
of Certified Accountants and Tax Consultants
MA (in German FusG) Swiss Mergers Act
M&A Mergers and acquisitions
MLA (in German GwG) Swiss Money Laundering Act
MM Middle market
OECD Organisation for Economic Co-operation and Development
RM Risk management
RAG Swiss Audit Supervision Act (Audit Law)
R&C Retail and consumer
REC Real estate consulting
SFBC (or FBC) Swiss Federal Banking Commission
SEC US Securities and Exchange Commission
SME(s) Small and medium-sized enterprise(s)
SWX SWX Swiss Exchange
SOPS Scope of permitted services
SEF Swiss Economic Forum
SOX Sarbanes-Oxley Act
TA Transactions advisory
TS Transaction services
TLS Tax & legal services
VAT Value-added tax
V&S Valuation & strategy
BoD Board of directors
VR ValueReporting
WTO World Trade Organization [ Pobierz całość w formacie PDF ]