This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Swiss Exchange guidance on IFRS implementation

  • Switzerland Image

29 Oct 2007

The Swiss Stock Exchange (SWX) has released its Annual Communiqueidentifying the areas on which they expect to focus in their regulatory reviews of annual financial reports for 2007 and semi-annual financial reports for 2008 of Swiss Exchange (SWX) listed companies.

The areas of focus will be:

  • Disclosures of financial instruments (IFRS 7)
  • Accounting policies (IAS 1)
  • Income taxes (IAS 12)
  • Related party disclosures (IAS 24)
  • Intangible assets from business combinations (IAS 38/IFRS 3)

Further, the SWX has updated its Admission Board Circular No. 6 (PDF 136k), which identifies 24 IFRS issues that have led to discussions with or actions against issuers in the past.

Click to view the Annual Communique (PDF 26k).

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.