{"id":100005050,"date":"2025-09-22T11:59:11","date_gmt":"2025-09-22T09:59:11","guid":{"rendered":"https:\/\/swissholdings.ch\/en\/?p=100005050"},"modified":"2025-09-22T13:03:02","modified_gmt":"2025-09-22T11:03:02","slug":"reporting-talks-2025-new-requirements-for-financial-reporting","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/en\/reporting-talks-2025-new-requirements-for-financial-reporting\/","title":{"rendered":"Reporting Talks 2025: New Requirements for Financial Reporting"},"content":{"rendered":"

This year\u2019s Reporting Talks by SwissHoldings were entirely dedicated to IFRS 18 \u2013 the new accounting standard that will fundamentally change the presentation of financial results as of 2027. The well-attended conference offered experts from member companies the opportunity to gain insights into the planned changes, exchange experiences, and discuss them with external stakeholders such as auditors and analysts. It became clear that the new standard requires a shift in mindset, while at the same time offering an opportunity to make financial communication with capital markets more transparent.<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

The event began with a comprehensive overview of current trends in international accounting, presented from the perspective of the Global Preparers Forum \u2013 an association of globally active companies \u2013 as well as the IFRS Interpretations Committee, which deals with detailed questions of international accounting. This was followed by two keynotes on the new IFRS 18 standard: UBS highlighted the impact from the analysts\u2019 perspective, while Deloitte added the viewpoint of the audit profession. The event concluded with a panel discussion featuring contributions from SwissHoldings member companies Nestl\u00e9, Novartis, Roche and Swisscom, in which the implementation of IFRS 18 was examined in a differentiated and practical manner from various perspectives.<\/p>\n

\"\"<\/p>\n

Nadine Kusche (Deloitte) holds one of the keynotes.<\/em><\/p>\n

IFRS 18 \u2013 A Paradigm Shift with Far-Reaching Consequences<\/strong><\/p>\n

IFRS 18 introduces profound changes in the presentation and disclosure of financial results. The most significant innovation concerns the income statement, which will in future be divided into three clearly defined categories: Operating, Investing, and Financing. The new standard also introduces mandatory subtotals such as operating profit, which must be clearly separated from company-specific performance measures. Such management performance measures will in future have to be disclosed in the notes, explained, and reconciled with IFRS figures. The aim is to achieve greater transparency, comparability, and clarity \u2013 across industries and countries. For companies, the transition may require significant adjustments: processes, IT systems, and internal coordination will need to be rethought and aligned. At the same time, IFRS 18 creates the opportunity to communicate financial results to the capital market more clearly and consistently.<\/p>\n

\"\"<\/p>\n

From left to right: Ian Bishop (Roche), Jane Fulford (Novartis) and <\/em>Fran\u00e7ois Andreoli (Nestl\u00e9) discuss the topic on the podium.<\/em><\/p>\n

SwissHoldings Brings the Perspective of Its Members into Global Accounting<\/strong><\/p>\n

For more than 20 years, SwissHoldings has been committed to practical and workable international financial reporting. The association is one of the few organizations in Switzerland that not only closely follows regulatory developments but also actively contributes to shaping them \u2013 for example, through coordinated submissions by its member companies to international standard setters such as the IASB in London. A particular strength lies in the close network of member firms, which \u2013 due to their global footprint \u2013 rely heavily on reliable access to international capital markets. Accordingly, there is strong interest in comparable, reliable, and workable standards. In addition, experts from SwissHoldings member companies are represented in key international bodies. This direct involvement makes it possible to identify relevant developments at an early stage, assess them in a practical context, and effectively represent the interests of Swiss companies.<\/p>\n

 <\/p>\n

Contact
\n<\/strong>Denise Laufer | Member of the Executive Committee | +41 (0)76 407 02 48
\nDustin Rosenfeld | Economic Policy Manager | +41 (0)31 351 90 72<\/p>\n","protected":false},"excerpt":{"rendered":"

This year\u2019s Reporting Talks by SwissHoldings were entirely dedicated to IFRS 18 \u2013 the new accounting standard that will fundamentally change the presentation of financial results as of 2027. The well-attended conference offered experts from member companies the opportunity to gain insights into the planned changes, exchange experiences, and discuss them with external stakeholders such …<\/p>\n","protected":false},"author":1367,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-100005050","post","type-post","status-publish","format-standard","hentry","category-allgemein"],"yoast_head":"\nReporting Talks 2025: New Requirements for Financial Reporting - 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\/reporting-talks-2025-new-requirements-for-financial-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reporting Talks 2025: New Requirements for Financial Reporting - Swissholdings EN\" \/>\n<meta property=\"og:description\" content=\"This year\u2019s Reporting Talks by SwissHoldings were entirely dedicated to IFRS 18 \u2013 the new accounting standard that will fundamentally change the presentation of financial results as of 2027. 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