Research on the Internal features of the Swiss Accounting System

在本研究中，笔者旨在阐明瑞士会计制度的特点。自1984年以来，在“瑞士注册会计师协会”的倡议下发布的会计和报告建议（ARR=FER）的特点从三个方面进行了审查。1^<st>是FER对瑞士会计制度的立场，2^<和>是具体监管的内容，最后是其与国际会计准则（IFRS或US GAAP）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).