1. Bern University of Applied Sciences
  2. Bern Academy of the Arts
  3. Continuing Education
  4. Corporate Accounting according to Swiss Local GAAP (OR, FER) and IFRS
See table of contents See table of contents

Corporate Accounting according to Swiss Local GAAP (OR, FER) and IFRS

Are you confident in accounting? The CAS Corporate Accounting according to Swiss Local GAAP (OR, FER) and IFRS is a practice-oriented specialisation – from individual financial statements to group reporting.

Financial reporting requirements are becoming increasingly complex as companies have to comply with several accounting standards in parallel. While the Swiss OR (Obligationenrecht) meets tax and legal requirements, investors, banks and international stakeholders are increasingly demanding financial statements in accordance with FER or IFRS.

This CAS provides you with a sound understanding of the most important accounting standards and their practical application – from recognition and measurement to consolidation and reporting.

  • You will understand the differences and similarities between OR, Swiss GAAP FER and IFRS.
  • You will be able to prepare individual and consolidated financial statements in a structured and confident manner.
  • You will analyse the impact on reporting, KPIs and corporate management.
  • You will apply recognition and measurement rules in a practical manner.

Factsheet

  • Degree/Certificate Certificate of Advanced Studies (CAS)
  • Duration 18 study days
  • Schedule see schedule (in German only)
  • Application deadline 6 weeks before start, later registration possible if places are available
  • ECTS credits 12 ECTS credits
  • Costs CHF 8,500
  • Teaching language German and English
  • Location Bern, Schwarztorstrasse 48
  • School Business School
  • Next session In the autumn semester

Contact

Downloads (in German)

Content + Structure

Portrait

This CAS provides comprehensive skills in modern corporate accounting with a focus on Swiss OR, Swiss GAAP FER and IFRS. In addition to the theoretical fundamentals, the course focuses in particular on practical applications.

You will learn to assess recognition and measurement issues, analyse financial statements and prepare individual and consolidated financial statements. Case studies and workshops will deepen your understanding of reporting, disclosure and financial accounting requirements. The CAS is aimed at professionals who analyse accounting standards, develop financial statements across standards or want to improve reporting processes in a targeted manner.

Learning Objectives

Upon completion of this CAS, you will have a sound understanding of the most important accounting standards and their application in practice.

  • You will understand the OR, Swiss GAAP FER and IFRS frameworks.
  • You will be able to assess recognition and measurement issues in accordance with standards.
  • You will analyse differences between individual and consolidated financial statements.
  • You will apply consolidation principles.
  • You will prepare notes and reporting packages.
  • You will understand transformations between accounting standards.

Fundamentals of accounting

  • Introduction to OR, IFRS and Swiss GAAP FER
  • Individual financial statements vs. consolidated financial statements
  • Tax financial statements

Recognition and measurement

  • Recognition criteria and measurement models
  • Fair value, acquisition costs, impairment
  • Accruals

Current assets

  • Inventories (production costs, NRV test)
  • Receivables: value adjustments and default risks
  • Cash and cash equivalents and financial instruments: recognition, measurement and presentation

Fixed assets

  • Property, plant and equipment: recognition, measurement and depreciation (including impairment)
  • Impairment and impairment testing
  • Special features under the Swiss Code of Obligations, FER and IFRS

Leasing and intangible assets

  • Leasing accounting from the perspective of the lessee and lessor
  • Intangible assets: recognition, measurement and amortisation
  • Goodwill, amortisation and impairment tests

Financial instruments and taxes

  • Financial instruments: classification, measurement and risk assessment
  • Accounting and measurement in a standard comparison (Swiss Code of Obligations, FER, IFRS)
  • Deferred taxes and temporary differences

Equity and debt capital

  • Provisions and liabilities in standard comparison
  • Equity structure, reserves and distribution policy
  • Accounting and presentation in accordance with OR, FER and IFRS

Consolidation and reporting

  • Consolidated financial statements: initial and subsequent consolidation
  • Preparatory measures, eliminations
  • Notes, disclosure requirements and reporting

Case studies and practical project

  • Standard comparison of individual and consolidated financial statements (OR, FER, IFRS)
  • Purchase price allocation (PPA) and transformation between accounting standards
  • Reporting, KPIs and practical financial analysis

Supplementary topics

  • ESG reporting and sustainability aspects in accounting
  • Tax aspects and interfaces with financial reporting

Adults learn differently. That is why the continuing education at the BFH Business school is committed to modern adult education. Our mission with «brain, heart and hand» is an important principle in the design of our offers. Questions in the lessons are based on the participants' professional and practical life experiences. 

It is the mix of contact study and phases for self-study, analogue learning environment as well as digital tools that makes all the difference.

We work with Microsoft Teams in the CAS and in some courses and SAS-programmes. You have access to documents, messages and information and use the chat function within your class.

Continuing Education at the Business School (PDF, 154 KB)

In the CAS, we combine theoretical input with practical case studies, group work and workshops. The focus is on the direct application of standards and the analysis of realistic scenarios.

Class attendance

Regular attendance in class as well as the passing of the proof of competence are prerequisites for the successful completion of the degree programme. If you are absent for more than 2 days, you will have to make up for this (after consultation with the head of the degree programme).

Proof of competence in this CAS

Development of a practice-oriented case study (e.g. transformation of financial statements or preparation of consolidated financial statements) including presentation.

We offer short, free learning events for all students of our CAS programmes. With the courses Methodology Transfer Report, Effective Learning in Continuing Education at Universities of Applied Sciences and the Transfer Report workshop, we would like to support you in successfully and sustainably completing your CAS. Short overview.
For more details and dates for the online events, please go to the German website.

Lecturers

Our lecturers are proven experts with extensive practical and theoretical knowledge in their subject areas. They have at least a university degree plus many years of experience in higher education. 

The lecturers are listed on the German website.

Admission + Further Studies

Are you a specialist who wants to analyse accounting standards, develop financial statements across standards or improve reporting processes in a targeted manner? In short, do you want to refine your skills as an accounting or finance professional? Then this CAS is your next step. Please note our general admission requirements.

Typical participants include:

  • Accounting and controlling specialists
  • Finance, audit or advisory staff
  • Auditors and trustees
  • Finance managers involved in national and international reporting

University degree

You will be admitted to the programme with a degree from a university, university of applied sciences, university of teacher education, Swiss Federal Institute of Technology, or an equivalent foreign university and at least two years of professional experience.

Higher vocational training

If you have a qualification from a higher vocational education institution (Diploma Höhere Fachschule HF, Federal Diploma, Federal Certificate of Proficiency) and several years of professional experience, you will also be admitted to the programme. However, you will be required to attend our «Introduction to Academic Writing course» before starting the CAS. Completion of this module is a prerequisite for admission to the CAS.

Exceptions

The Head of the Degree Programme or of the CAS will decide on admission based on a portfolio analysis and assessment of your current situation. Please contact us. If you are admitted, you must attend the course ‘Introduction to Academic Writing’ before the first CAS.

Knowledge and skills

Basic knowledge of accounting or relevant practical experience is recommended.

Languages
 

  • German, English

Certificate of Advanced Studies (CAS) of Bern University of Applied Sciences in «Corporate Accounting according to Swiss Local GAAP (OR, FER) and IFRS» (12 ECTS credits).

The CAS can be credited towards:

Organisation + Application

The CAS lasts 18 study days. Maximum 24 participants.

Registration via our portal

You will need a Switch edu-ID to register. Please upload the following documents, even if you have already submitted them with another application:

  • Diplomas 

  • Curriculum Vitae 

  • Passport-sized photo (in JPG format)

Organisational Information

The registration deadline is 6 weeks before the start. If places are available, late registration is possible.

CHF 8,500

All required reading, course materials and proof of competence are included in the price.

The continuing education regulations of the Bern University of Applied Sciences and the implementation regulations for the continuing education regulations apply. The right to make changes is reserved. In case of doubt, the wording of the legal provisions and regulations shall prevail.

Continuing Education Regulations of Bern University of Applied Sciences (WBR) (PDF, 133 KB)
Implementation Provisions for the Continuing Education Regulations WBR in the Business School (PDF, 81 KB)
Implementation Provisions for the Continuing Education Regulations (PDF, 77 KB)
Framework Study Regulations at Bern University of Applied Sciences (PDF, 127 KB)
Regulations on Scientific Integrity at Bern University of Applied Sciences (WissIR) (PDF, 140 KB)
Legal foundations

Consultation + Information Events

In our FAQ you will find answers to many questions about the administration and organisation of our continuing education programme. 

Study Consultation

If you have any questions, please don't hesitate to contact us.

Head of Degree Programme

Study Organisation

Information events in German

In addition to the online information events of BFH Business school, we naturally offer you our personal counsellingconsultation service. By telephone or online via MS Teams. Contact us via e-mail weiterbildung.wirtschaft@bfh.ch or telephone 031 848 34 02

Location + Faciliities

Classes take place at Schwarztorstrasse 48 in Bern.

Bern Schwarztorstrasse 48