SIX Swiss Exchange areas of focus and updated IFRS circular

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13 Oct 2008

The SIX Swiss Exchange (formerly known as SWX) has released its Annual Communiqué identifying the areas on which they intend to focus in their regulatory reviews of annual financial reports for 2008 of SIX Swiss Exchange listed companies.

The areas of focus will be:
  • Measurement and disclosure of financial instruments (IAS 39/IFRS 7)
  • Impairment of assets (IAS 36)
  • Assets and obligations relating to employee benefit plans (IAS 19/IFRIC 14)
  • Non-current assets held for sale and discontinued operations (IFRS 5)
Further, the SIX Swiss Exchange has updated its Admission Board Circular Nr. 6 (PDF 167k), which identifies IFRS issues that have led to discussions with or actions against issuers in the past.

Click for the Communiqué (PDF 59k).

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