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SIX Swiss Exchange areas of focus for 2009 interim reports

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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)
Nearly three-quarters of the Exchange's listed companies use IFRSs. Further information on financial reporting can be found on the Financial Reporting Section of the Exchange's Website. In addition, the Exchange's Regulatory Board adopted Revised Listing Regulations (PDF 59k) effective 1 July 2009.

Click for the Communiqué (PDF 56k).

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