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IFRS Survey 2014: Financial reporting by listed companies - Spotlight on Swiss trends

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10 Oct 2014

Deloitte Switzerland has completed the fifth survey of the application of IFRS accounting standards by Swiss public companies, which focuses on matters that are of concern to preparers, investors and regulators alike.

As the complexity of IFRS requirements and the length of associated disclosures have led to concerns about a lack of transparency in financial statements, the survey looked into the various components of management's communication with investors to provide an extended review of narrative reporting. As, moreover, 2013 was not a peaceful year in the world of IFRS with many changes to pensions, consolidation and fair value measurement, it also looked at the impact of these changes on financial statements. Lastly, discussions with Swiss listed groups have revealed an increasing interest in Swiss GAAP FER following the conversion of certain high-profile companies to these accounting standards, so the study includes an analysis of the impact of this change on financial statements.

Please click to download IFRS Survey 2014: Financial reporting by listed companies - Spotlight on Swiss trends.

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