Accounting Standards

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An in-depth understanding of the national and
international accounting standards relating
to pension funds is necessary in order to guarantee
the sound financial management of the fund and
the founding company.

We have the necessary resources to assist pension funds and companies in this task. For example, our skills and know-how in this field enable us to compute the liability and cost of pensions for a company insuring its employees under a primacy of benefits scheme.

Continually updated knowledge
Our experts are continually updating their knowledge in the field of accountancy. We can therefore be sure that pension liability is computed in accordance with the accounting standards used by your pension fund (FER 16, IAS 19, FASB 87, FRS 17, etc.). If required, we can also apply the Swiss standard GAAP FER 26 (presentation of accounts for occupational benefit planning institutions).

Clear and customised reports
We deliver the results of our work in the format required by the client: the standard document drawn up by our team, a document developed by the client or controlling body, or a detailed report. If required, we can also manage the presentation of the financial statements in the annual report. You can therefore count on a clear, customised and comprehensible report.

ProVal: renowned software
Liability computations are made in accordance with international standards using the American ProVal software, developed specifically for this type of calculation. This software is recognized by leading review agencies and enables us to provide precise explanations to the many queries that may arise during the review process. This allows for an optimal implementation of hypotheses agreed upon between the company and the controlling body, and to test the impact of the variations of these hypotheses.


For further information, please contact Mr Stéphane Riesen.