Swiss Exchange guidance on IFRS implementation

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27 Oct 2007

The Swiss Stock Exchange (SWX) has released its Annual Communique identifying the areas on which they expect to focus in their regulatory reviews of annual financial reports for 2007 and semi-annual financial reports for 2008 of Swiss Exchange (SWX) listed companies.

The areas of focus will be:
  • Disclosures of financial instruments (IFRS 7)
  • Accounting policies (IAS 1)
  • Income taxes (IAS 12)
  • Related party disclosures (IAS 24)
  • Intangible assets from business combinations (IAS 38/IFRS 3)
Further, the SWX has updated its Admission Board Circular No. 6 (PDF 136k), which identifies 24 IFRS issues that have led to discussions with or actions against issuers in the past. Permanent links are on our Switzerland Page.
Click for: Annual Communique (PDF 26k)


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