26. Oktober 2015
In summary, however, we wish to commend the IASB on achieving a full review of the whole Conceptual Framework rather than performing a...
SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the...
19. Oktober 2015
9. Oktober 2015
We very much welcome the opportunity to provide comments to this Exposure Draft. In view of the on-going review of the equity-accounting...
3. Juli 2015
17. April 2015
21. Januar 2015
SwissHoldings, the Swiss Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the...
3. November 2014
We agree with the paper’s observation that accounting estimates and fair value measurements involve uncertainty and management judgment....
16. Juli 2014
The Disclosure Initiative is an important project with potential to improve financial reporting for both preparers and users by eliminating...
30. Mai 2014
14. Januar 2014
SwissHoldings, the Federation of Industrial and Service Groups in Switzerland, represents 58 Swiss groups, including most of the...