Comment letter – Deferral of 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 the Exposure Draft to defer the effective date of IFRS 15 “Revenue from Contracts with Customers” (PDF)