SIX Swiss Exchange areas of focus for 2009 interim reports
05 Jun 2009
The SIX Swiss Exchange has released its Communiqué 1/2009: Areas of Focus for the Review of 2009 Semi-annual Financial Statements.
Financial reporting issues on which the Exchange intends to focus will be:
- Valuation of financial instruments (IAS 39)
- Impairment of assets (IAS 36)
- Reporting on operating segments (IFRS 8)
- Application of the provisions on business combinations (IFRS 3 and IAS 27)
- Presentation of comprehensive income (IAS 1)
Click for the Communiqué (PDF 56k).