Stellungnahme Überarbeitung ISA

Im Jahr 2014 betrug der Wert der Bestände Schweizer Direktinvestoren im Ausland 1056 Mrd. Franken. Seit 1999 sind die Bestände somit um...

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Comment Letter on Materiality

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 60 Swiss groups, including most of the...

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Comment Letter on the Annual Improvements to IFRS 2014-2016 cycle

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 60 Swiss groups, including most of the...

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Comment Letter on IFRIC Interpretation on Uncertainty over Income Tax Treatments

Our detailed response (in the appendix) has been prepared in conjunction with our member companies. You will note that certain aspects of...

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Comment Letter on IFRIC Interpretation on Foreign Currency Transactions and Advance Consideration

Our detailed response (in the appendix) has been prepared in conjunction with our member companies. You will see that whilst we support the...

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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...

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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...

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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...

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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...

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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...

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