Comment Letter on the Exposure Draft ED/2019/6 “Disclosure of Accounting Policies – Proposed amendments to IAS1 and IFRS Practice Statement 2”

We do not support the proposed amendments as they currently stand. This is for the same reasons articulated by Martin Edelmann in his...

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Comment Letter on the Exposure Draft “Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 12)”

We support the proposed amendments as outlined in our response (appendix) which has been prepared in conjunction with our member companies....

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Comment Letter on the Exposure Draft “Annual Improvements to IFRS Standards 2018-2020”

We support the proposed amendments as outlined in our response (in the appendix) which has been prepared in conjunction with our member...

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Comment Letter on the Exposure Draft “Interest rate benchmark reform”

We agree that IFRS 9 and IAS 39 should be amended in anticipation of interest rate benchmark reform and we support the approach to amending...

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Comment Letter on the Discussion Paper “Financial Instruments with Characteristics of Equity”

We very much welcome that the IASB is addressing this topic. Whilst we have many comments to the Discussion Paper, and some criticisms of...

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Comment Letter on the Exposure Draft – Accounting Policies and Accounting Estimates – Proposed amendments to IAS 8

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the...

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Comment Letter on the Exposure Draft – Definition of Material – Proposed amendments to IAS 1 and IAS 8

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the...

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Mit klarem Fokus macht das IASB den Weg frei für die Zukunft

IFRS kommt mittlerweile in einer Mehrheit der weltweiten Kapitalmärkte verpflichtend zur Anwendung. Damit hat das IASB sein Hauptziel...

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Comment Letter on Definition of a Business and Accounting for Previously Held Interests

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the...

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Comment Letter on Exposure draft on Trustees Review

SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the...

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