Rechnungslegung und Berichterstattung · Steuern · 19. Januar 2016

Comment Letter on IFRIC Interpretation on Uncertainty over Income Tax Treatments

Our detailed response (in the appendix) has been prepared in conjunction with our member companies. You will note that certain aspects of this Interpretation refer to the use of “probability”. Since use of this criterion is being reassessed in the updated Conceptual Framework, we suggest that this Interpretation is deferred until such time as the …
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Rechnungslegung und Berichterstattung · Steuern · 19. Januar 2016

Comment Letter on IFRIC Interpretation on Foreign Currency Transactions and Advance Consideration

Our detailed response (in the appendix) has been prepared in conjunction with our member companies. You will see that whilst we support the decision of the IFRIC to address this topic, we are nevertheless concerned about the practical implication of the proposed Interpretation on financial computer systems. We therefore suggest that it is expressly stated …
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Rechnungslegung und Berichterstattung · Steuern · 8. Januar 2016

Comment letter on the Request for Views on the 2015 Agenda Consultation

Before providing our response to the detailed questions, we wish to make some overall comments on our views of the current status of the IASB process and its Agenda. The Board is concluding major projects in such important areas as accounting for revenue, leases and financial instruments which affect almost all preparers and a very …
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Steuern · 21. Dezember 2015

Im Fokus der IFRS-Stiftung: Finanzierung und Grundauftrag des IASB

Die Art der Finanzierung und der Grundauftrag des IASB stehen auf dem Prüfstand. Die IFRS-Stiftung hat eine Konsultation darüber eröffnet. SwissHoldings hält eine Ausweitung des Aufgabenportfolios des IASB für nicht sinnvoll.
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Eingaben / Positionen · Internationales Steuerrecht · Steuern · 2. Dezember 2015

Stellungnahme zur Vernehmlassung betreffend Anpassung des Steueramtshilfegesetzes (gestohlene Daten)

Gemäss dem geltenden Artikel 7 Bst. c StAhiG wird auf ein Amtshilfeersuchen eines ausländisches Staats nicht eingetreten, wenn es den Grundsatz von Treu und Glauben verletzt. Dies ist insbesondere der Fall, wenn es auf Informationen beruht, die durch nach schweizerischem Recht strafbare Handlungen erlangt worden sind. Neu soll auf ein Ersuchen eingetreten werden, wenn der …
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Rechnungslegung und Berichterstattung · Steuern · 30. November 2015

Comment letter on Trustees Review Process

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country’s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this Request for Views. Our response (in the appendix) has been prepared in conjunction with our member companies.   Comment …
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Rechnungslegung und Berichterstattung · Steuern · 26. Oktober 2015

Comment letter on the Conceptual Framework for Financial Reporting

In summary, however, we wish to commend the IASB on achieving a full review of the whole Conceptual Framework rather than performing a piecemeal review. We consider that this is required so that one can assess how the different chapters interact. We are also pleased that there is more emphasis on the concepts of “stewardship” …
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Rechnungslegung und Berichterstattung · Steuern · 26. Oktober 2015

Comment letter on Clarifications to IFRS 15

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country’s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this ED. Our response (in the appendix) has been prepared in conjunction with our member companies.   Comment Letter on …
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Rechnungslegung und Berichterstattung · Steuern · 19. Oktober 2015

Comment letter on IAS 19 and IFRIC 14

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country’s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this ED. Our response (in the appendix) has been prepared in conjunction with our member companies.   Comment Letter on …
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Rechnungslegung und Berichterstattung · Steuern · 9. Oktober 2015

Comment Letter – amendments to IFRS 10 and IAS 28

We very much welcome the opportunity to provide comments to this Exposure Draft. In view of the on-going review of the equity-accounting mechanism and the circumstances when it should be used, we fully support the proposal to defer the effective date of these amendments to a date to be determined by the IASB in order …
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