{"id":100001556,"date":"2016-10-31T14:07:21","date_gmt":"2016-10-31T13:07:21","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/en\/2016\/10\/31\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/"},"modified":"2016-10-31T14:07:21","modified_gmt":"2016-10-31T13:07:21","slug":"comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/","title":{"rendered":"Comment Letter on Definition of a Business and Accounting for Previously Held Interests"},"content":{"rendered":"<p>SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country\u2019s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this Exposure Draft.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/wp-content\/uploads\/2019\/01\/16-10-31_Comment_letter_Definition_of_a_business_and_Accounting_for_Previously_Held_Interests.pdf\" target=\"_blank\" rel=\"noopener\">Comment Letter on the Exposure Draft \u2013 Definition of a Business and Accounting for Previously Held Interests (PDF)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country\u2019s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this Exposure Draft. &nbsp; Comment Letter on the Exposure Draft \u2013 Definition of a Business and Accounting for Previously Held &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-100001556","post","type-post","status-publish","format-standard","hentry","category-rechnungslegung-und-berichterstattung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment Letter on Definition of a Business and Accounting for Previously Held Interests - Swissholdings EN<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment Letter on Definition of a Business and Accounting for Previously Held Interests - Swissholdings EN\" \/>\n<meta property=\"og:description\" content=\"SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country\u2019s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this Exposure Draft. &nbsp; Comment Letter on the Exposure Draft \u2013 Definition of a Business and Accounting for Previously Held &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/\" \/>\n<meta property=\"og:site_name\" content=\"Swissholdings EN\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-31T13:07:21+00:00\" \/>\n<meta name=\"author\" content=\"Admin Swissholdings\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Swissholdings\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/\",\"url\":\"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/\",\"name\":\"Comment Letter on Definition of a Business and Accounting for Previously Held Interests - Swissholdings EN\",\"isPartOf\":{\"@id\":\"https:\/\/swissholdings.ch\/en\/#website\"},\"datePublished\":\"2016-10-31T13:07:21+00:00\",\"author\":{\"@id\":\"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/630786998c97b397008a5c6891cf619f\"},\"breadcrumb\":{\"@id\":\"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/swissholdings.ch\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment Letter on Definition of a Business and Accounting for Previously Held Interests\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/swissholdings.ch\/en\/#website\",\"url\":\"https:\/\/swissholdings.ch\/en\/\",\"name\":\"Swissholdings EN\",\"description\":\"Federation of Industrial and Service groups in Switzerland\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/swissholdings.ch\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/630786998c97b397008a5c6891cf619f\",\"name\":\"Admin Swissholdings\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g\",\"caption\":\"Admin Swissholdings\"},\"description\":\"Administrator Swissholdings, 079 999 99 99, info@swissholdings.ch\",\"url\":\"https:\/\/swissholdings.ch\/en\/author\/adminswissholdingsdev\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment Letter on Definition of a Business and Accounting for Previously Held Interests - Swissholdings EN","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/","og_locale":"en_US","og_type":"article","og_title":"Comment Letter on Definition of a Business and Accounting for Previously Held Interests - Swissholdings EN","og_description":"SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country\u2019s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this Exposure Draft. &nbsp; Comment Letter on the Exposure Draft \u2013 Definition of a Business and Accounting for Previously Held &hellip;","og_url":"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/","og_site_name":"Swissholdings EN","article_published_time":"2016-10-31T13:07:21+00:00","author":"Admin Swissholdings","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin Swissholdings"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/","url":"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/","name":"Comment Letter on Definition of a Business and Accounting for Previously Held Interests - Swissholdings EN","isPartOf":{"@id":"https:\/\/swissholdings.ch\/en\/#website"},"datePublished":"2016-10-31T13:07:21+00:00","author":{"@id":"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/630786998c97b397008a5c6891cf619f"},"breadcrumb":{"@id":"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/swissholdings.ch\/en\/comment-letter-on-definition-of-a-business-and-accounting-for-previously-held-interests\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/swissholdings.ch\/en\/"},{"@type":"ListItem","position":2,"name":"Comment Letter on Definition of a Business and Accounting for Previously Held Interests"}]},{"@type":"WebSite","@id":"https:\/\/swissholdings.ch\/en\/#website","url":"https:\/\/swissholdings.ch\/en\/","name":"Swissholdings EN","description":"Federation of Industrial and Service groups in Switzerland","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/swissholdings.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/630786998c97b397008a5c6891cf619f","name":"Admin Swissholdings","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/swissholdings.ch\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9d0243dfb36109e642efbe308041d83c?s=96&d=mm&r=g","caption":"Admin Swissholdings"},"description":"Administrator Swissholdings, 079 999 99 99, info@swissholdings.ch","url":"https:\/\/swissholdings.ch\/en\/author\/adminswissholdingsdev\/"}]}},"_links":{"self":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/posts\/100001556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/comments?post=100001556"}],"version-history":[{"count":0,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/posts\/100001556\/revisions"}],"wp:attachment":[{"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/media?parent=100001556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/categories?post=100001556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swissholdings.ch\/en\/wp-json\/wp\/v2\/tags?post=100001556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}