See detailed response (pdf)<\/a><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
We very much welcome that the IASB is addressing this topic. Whilst we have many comments to the Discussion Paper, and some criticisms of the current situation, we are very much appreciative that the IASB is taking concrete steps to improve matters and is engaging preparers and other stakeholders in this discussion. We would be …<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,52],"tags":[],"class_list":["post-100001751","post","type-post","status-publish","format-standard","hentry","category-rechnungslegung-und-berichterstattung","category-eingaben-positionen"],"yoast_head":"\n
Comment Letter on the Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d - 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-discussion-paper-financial-instruments-with-characteristics-of-equity\/\" \/>\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 Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"We very much welcome that the IASB is addressing this topic. Whilst we have many comments to the Discussion Paper, and some criticisms of the current situation, we are very much appreciative that the IASB is taking concrete steps to improve matters and is engaging preparers and other stakeholders in this discussion. We would be …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/\" \/>\n<meta property=\"og:site_name\" content=\"Swissholdings FR\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-21T15:43:34+00:00\" \/>\n<meta name=\"author\" content=\"Pascal Nussbaum\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pascal Nussbaum\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/\",\"url\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/\",\"name\":\"Comment Letter on the Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d - Swissholdings FR\",\"isPartOf\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\"},\"datePublished\":\"2019-01-21T15:43:34+00:00\",\"author\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743\"},\"breadcrumb\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/swissholdings.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment Letter on the Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\",\"url\":\"https:\/\/swissholdings.ch\/fr\/\",\"name\":\"Swissholdings FR\",\"description\":\"Swissholdings\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/swissholdings.ch\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743\",\"name\":\"Pascal Nussbaum\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g\",\"caption\":\"Pascal Nussbaum\"},\"url\":\"https:\/\/swissholdings.ch\/fr\/author\/nussbaum\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comment Letter on the Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d - Swissholdings FR","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\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/","og_locale":"fr_FR","og_type":"article","og_title":"Comment Letter on the Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d - Swissholdings FR","og_description":"We very much welcome that the IASB is addressing this topic. Whilst we have many comments to the Discussion Paper, and some criticisms of the current situation, we are very much appreciative that the IASB is taking concrete steps to improve matters and is engaging preparers and other stakeholders in this discussion. We would be …","og_url":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/","og_site_name":"Swissholdings FR","article_published_time":"2019-01-21T15:43:34+00:00","author":"Pascal Nussbaum","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Pascal Nussbaum"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/","url":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/","name":"Comment Letter on the Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d - Swissholdings FR","isPartOf":{"@id":"https:\/\/swissholdings.ch\/fr\/#website"},"datePublished":"2019-01-21T15:43:34+00:00","author":{"@id":"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743"},"breadcrumb":{"@id":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-the-discussion-paper-financial-instruments-with-characteristics-of-equity\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/swissholdings.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Comment Letter on the Discussion Paper \u201cFinancial Instruments with Characteristics of Equity\u201d"}]},{"@type":"WebSite","@id":"https:\/\/swissholdings.ch\/fr\/#website","url":"https:\/\/swissholdings.ch\/fr\/","name":"Swissholdings FR","description":"Swissholdings","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/swissholdings.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743","name":"Pascal Nussbaum","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/664120f276d22cf6fb7f7fd5f48b7b96?s=96&d=mm&r=g","caption":"Pascal Nussbaum"},"url":"https:\/\/swissholdings.ch\/fr\/author\/nussbaum\/"}]}},"_links":{"self":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/posts\/100001751","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/comments?post=100001751"}],"version-history":[{"count":0,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/posts\/100001751\/revisions"}],"wp:attachment":[{"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/media?parent=100001751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/categories?post=100001751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swissholdings.ch\/fr\/wp-json\/wp\/v2\/tags?post=100001751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}