Comment letter Measuring quoted subsidiaries at fair value

SwissHoldings, the Swiss Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the...

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Comment Letter Audit accounting estimates

We agree with the paper’s observation that accounting estimates and fair value measurements involve uncertainty and management judgment....

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Comment Letter Disclosure Initiative

The Disclosure Initiative is an important project with potential to improve financial reporting for both preparers and users by eliminating...

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Comment letter Post Implementation review IFRS 3

SwissHoldings, the Swiss Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the...

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Comment letter-Conceptual Framework

SwissHoldings, the Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the...

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