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).