{"id":100001156,"date":"2018-01-15T14:10:53","date_gmt":"2018-01-15T13:10:53","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/?p=100001156"},"modified":"2018-01-15T14:10:53","modified_gmt":"2018-01-15T13:10:53","slug":"comment-letter-on-the-exposure-draft-accounting-policies-and-accounting-estimates-proposed-amendments-to-ias-8","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-exposure-draft-accounting-policies-and-accounting-estimates-proposed-amendments-to-ias-8\/","title":{"rendered":"Comment Letter on the Exposure Draft \u2013 Accounting Policies and Accounting Estimates &#8211; Proposed amendments to IAS 8"},"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.<\/p>\n<p>We welcome the IASB\u2019s efforts to clarify the distinction between a change in accounting policy and a change in accounting estimates and bring more consistency in the application of IAS 8.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2019\/01\/18-01-15_SwissHoldings_Comment_Letter_Amendments_to_IAS_8_-_distinction_accounting_policies_and_estimates.pdf\" target=\"_blank\" rel=\"noopener\">Comment Letter on the Exposure Draft \u2013 Accounting Policies and Accounting Estimates &#8211; Proposed amendments to IAS 8 <\/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 welcome the IASB\u2019s efforts to clarify the distinction between a change in accounting policy and a change in accounting estimates and bring more consistency in the application of IAS &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-100001156","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 the Exposure Draft \u2013 Accounting Policies and Accounting Estimates - Proposed amendments to IAS 8 - Swissholdings FR<\/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\/fr\/comment-letter-on-the-exposure-draft-accounting-policies-and-accounting-estimates-proposed-amendments-to-ias-8\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment Letter on the Exposure Draft \u2013 Accounting Policies and Accounting Estimates - Proposed amendments to IAS 8 - Swissholdings FR\" \/>\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. 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