Rechnungslegung

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 support the alignment of the definition of material in the IFRS Standards and the Conceptual Framework.

 

Comment Letter on the Exposure Draft – Definition of Material – Proposed amendments to IAS 1 and IAS 8 (PDF)

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