Accounting and Financial Reporting · 8. January 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 …
Weiterlesen
Accounting and Financial Reporting · 21. December 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.
Weiterlesen
Taxation · 2. December 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 …
Weiterlesen
Accounting and Financial Reporting · 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 …
Weiterlesen
Accounting and Financial Reporting · 26. October 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” …
Weiterlesen
Accounting and Financial Reporting · 26. October 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 …
Weiterlesen
Accounting and Financial Reporting · 19. October 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 …
Weiterlesen
Accounting and Financial Reporting · 9. October 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 …
Weiterlesen
Publications · 20. September 2015
Corporate Social Responsibility
Corporate Social Responsibility from a Business Perspective Companies assume social responsibility (Corporate Social Responsibility) in different manners depending on the size of the operation and the industry. Responsible business practices, however, always include: Compliance with laws, industry standards and international agreements (within the scope of good Corporate Governance and Compliance). Assuming social, ecological and economic …
Weiterlesen
Taxation · 16. September 2015
Genehmigung eines Protokolls zur Änderung des Zinsbesteuerungsabkommens zwischen der Schweiz und der EU
Seit 2009 sind im Bereich des steuerlichen Informationsaustauschs grosse Veränderungen eingetreten. Treiber dieser Entwicklungen sind die G-20 respektive der aufgrund der Finanzkrise entstandene Bedarf an zusätzlichen Steuereinnahmen bei den wichtigsten Industrie- und Schwellenländern. So haben im Jahr 2009 die G-20 den Informationsaustausch auf Anfrage zum internationalen Standard erklärt. Zur Kontrolle, ob die Staaten den Standard …
Weiterlesen
