Research on the Internal features of the Swiss Accounting System

本研究旨在厘清瑞士会计制度的特点。从3个方面考察了1984年至今在“瑞士注册会计师协会”倡议下发布的“会计与报告建议”(ARR=FER)的特点。第一条是瑞士会计准则的立场，第二条是具体规定的内容，最后一条是关于其与国际会计准则(IFRS或美国公认会计准则)关系的观点。

In this research, the author aimed to clarify the features of the Swiss Accounting System. The feature of the Accounting and Reporting Recommendations (ARR=FER) released under initiative of the "the Swiss Institute of Certified Accountants" since 1984 to the present are examined from 3 points. The 1^<st> is FER's position on the accounting system in Switzerland, the 2^<nd> is the contents of concrete regulation, and the last is the viewpoint of its relationship with the International Accounting Standards (IFRS or US GAAP).