Hi xo12,
In SWISS GAAP FER, the coverage for pension is broad since it provides standard to be followed in while in IFRS, it's limited in a sense that it focuses on how a pension should be paid to qualified pensioners.
Btw, may I ask if you are looking for a more extensive report on this? I may patch you on one of our accountants to give you an insight about this (for FREE). Just PM me your email or mobile number and we will be the one to get in touch with you.
Cheers!