{"id":100003627,"date":"2022-01-31T08:22:30","date_gmt":"2022-01-31T07:22:30","guid":{"rendered":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/"},"modified":"2022-01-31T08:22:30","modified_gmt":"2022-01-31T07:22:30","slug":"comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/","title":{"rendered":"Comment Letter on Exposure Draft ED\/2021\/7 Subsidiaries without Public Accountability: Disclosures"},"content":{"rendered":"<p>Dear Sir or Madam,<\/p>\n<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 are pleased to provide comments on the exposure draft on Subsidiaries without Public Accountability: Disclosures.<\/p>\n<p>Our association welcomes the proposed introduction of the new and simplified standard for subsidiaries without public accountability. It will reduce the administrative burden as well as costs for financial reporting for said preparers. However, we would like to encourage the IASB to reconsider the scope and broaden it to all entities without public accountability.<\/p>\n<p>We provide our comments in relation to the specific questions raised in the ED following the position of BUSINESSEUROPE in the <a href=\"https:\/\/swissholdings.ch\/wp-content\/uploads\/2022\/02\/20220131_SH-comment-letter-IFRS-ED-Subsidiaries-without-Public-Accountability.pdf\">annex<\/a>.<\/p>\n<p>If you require any further information upon these matters, please do not hesitate to contact us.<\/p>\n<p>Download full comment letter [<a href=\"https:\/\/swissholdings.ch\/wp-content\/uploads\/2022\/02\/20220131_SH-comment-letter-IFRS-ED-Subsidiaries-without-Public-Accountability.pdf\">pdf<\/a>]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dear Sir or Madam, 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 are pleased to provide comments on the exposure draft on Subsidiaries without Public Accountability: Disclosures. Our association welcomes the proposed introduction of the new and &hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,52,75],"tags":[],"class_list":["post-100003627","post","type-post","status-publish","format-standard","hentry","category-rechnungslegung-und-berichterstattung","category-eingaben-positionen","category-video-wirtschaft"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment Letter on Exposure Draft ED\/2021\/7 Subsidiaries without Public Accountability: Disclosures<\/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-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment Letter on Exposure Draft ED\/2021\/7 Subsidiaries without Public Accountability: Disclosures\" \/>\n<meta property=\"og:description\" content=\"Dear Sir or Madam, 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 are pleased to provide comments on the exposure draft on Subsidiaries without Public Accountability: Disclosures. Our association welcomes the proposed introduction of the new and &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Swissholdings FR\" \/>\n<meta property=\"article:published_time\" content=\"2022-01-31T07:22:30+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\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\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-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/\",\"url\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/\",\"name\":\"Comment Letter on Exposure Draft ED\/2021\/7 Subsidiaries without Public Accountability: Disclosures\",\"isPartOf\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#website\"},\"datePublished\":\"2022-01-31T07:22:30+00:00\",\"author\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/#\/schema\/person\/f9ff363c9d3fafcfac26fa22fef45743\"},\"breadcrumb\":{\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/swissholdings.ch\/fr\/comment-letter-on-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/swissholdings.ch\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Comment Letter on Exposure Draft ED\/2021\/7 Subsidiaries without Public Accountability: Disclosures\"}]},{\"@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 Exposure Draft ED\/2021\/7 Subsidiaries without Public Accountability: Disclosures","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-exposure-draft-ed-2021-7-subsidiaries-without-public-accountability-disclosures-2\/","og_locale":"fr_FR","og_type":"article","og_title":"Comment Letter on Exposure Draft ED\/2021\/7 Subsidiaries without Public Accountability: Disclosures","og_description":"Dear Sir or Madam, 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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