Rechnungslegungsrecht

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25.10.2011: Comment Letter on Consultation on the proposed Directive on Management Commentary (DMC)
21.10.2011: Comment Letter on Exposure Draft (ED) – Improvements to IFRSs
21.10.2011: Comment Letter on Exposure Draft (ED) – Mandatory Effective Date of IFRS 9
30.09.2011: Comment letter to the PCAOB (Public Company Accounting Oversight Board) on standards re the Audit Report
27.04.2011: Comment Letter on Exposure Draft – Offsetting Financial Assets and Financial Liabilities
31.03.2011: Comment Letter on Supplement to Exposure Draft (ED) / 2009 / 12 – Financial Instruments: Impairment
24.02.2011: Re: Status of Trustees’ Strategy Review
31.01.2011: Request for views for effective dates and transition methods
15.12.2010: Comment Letter on Exposure Draft (ED) – Leases
15.11.2010: Draft IFRIC Interpretation on Stripping Costs in the Production Phase of a Surface Mine
22.10.2010: Exposure Draft Revenue from Contracts with Customers
14.10.2010: Statistical analysis of respondents’ replies to comment letters
13.10.2010: September 2010 IFRIC Meeting: Tentative Agenda Decision: IFRS 2 Share-based Payment – Share-based payment awards settled net of tax withholdings
01.10.2010: EFRAG: Consultation on Proactive Work
08.09.2010: Comment Letter on Proposed Accounting Standards Update – Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities
06.09.2010: Exposure Draft FSP – Presentation of Items of Other Comprehensive Income, Proposed amendments to IAS 1
06.09.2010: Exposure Draft on Post-employment Benefits – Defined benefit plans
23.07.2010: Discussion Paper on Extractive Activities
16.07.2010: Exposure Draft – Fair Value Option for Financial Liabilities
15.07.2010: Exposure Draft on Conceptual Framework – Reporting Entity
25.06.2010: Comment Letter on Exposure Draft (ED) – Financial Instruments: Amortised Cost and Impairment
18.05.2010: Comment Letter on Exposure Draft Measurement of Liabilities in IAS 37 - Proposed Amendments to IAS 37
24.03.2010: Comment Letter on Exposure Draft – Management Commentary
30.11.2009: Comment Letter on Part 2 of the IASCF Constitution Review – Proposals for Enhanced Public Accountability
24.11.2009: Comment Letter on Exposure Draft (ED) – Improvements to IFRSs
25.09.2009: Comment Letter on Exposure Draft (ED) – Fair Value Measurement
25.09.2009: Comment Letter on Exposure Draft – Discount Rate for Employee Benefits
14.09.2009: Comment Letter on Exposure Draft (ED) – Financial Instruments: Classification and Measurement
26.08.2009: Exposure Draft on Classification of Rights Issues
26.08.2009: Comment Letter on Discussion Paper (DP) – Credit Risk in Liability Measurement
21.08.2009: Re: Request for Information on Impairment of Financial Assets: Expected Cash Flow Approach
23.07.2009: Comment Letter on Exposure Draft – Income Tax
21.07.2009: Comment Letter on Exposure Draft (ED) – Derecognition, proposed amendments to IAS 39 and IFRS 7
16.07.2009: Comment Letter on Discussion Paper (DP) – Preliminary Views on Leases
19.06.2009: Comment Letter on Discussion Paper (DP) – Preliminary Views on Revenue Recognition in Contracts with Customers
11.05.2009: Anhörung zum Rundschreiben 1/2009 der Revisionsaufsichtsbehörde über den umfassenden Revisionsbericht an den Verwaltungsrat (Art. 728b OR)
14.04.2009: Comment Letter on Discussion Paper (DP) – Financial Statement Presentation
27.03.2009: Comment Letter on IASC Foundation Review of the Constitution, Part 2
20.03.2009: Comment Letter on Exposure Draft (ED) – Consolidated Financial Statements
10.12.2008: Comment Letter on Exposure Draft – Simplifying Earnings per Share
26.09.2008: Discussion Paper Preliminary Views on Amendments to IAS 19 Employee Benefits Pension Accounting
19.09.2008: Discussion Paper – Reducing Complexity in Reporting Financial
04.09.2008: Discussion Paper – Financial Instruments with Characteristics of Equity
25.04.2008: IFRIC D23, Distributions of Non-cash Assets to Owners
25.02.2008: Exposure Draft of Proposed Amendments to IFRS 1 and IAS 27
11.01.2008: Comment Letter on ED of Proposed Amendments to IAS 39 Financial Instruments
09.01.2008: ED 9 Joint Arrangements
16.11.2007: Discussion Paper on Insurance Contracts
19.10.2007: Comments on IFRIC D22-Hedges of Net Investment
05.10.2007: Comments on IFRIC D21
28.07.2007: Vernehmlassung Entwurf Prüfungsstandart zur Prüfung des Existens des Internen Kontrollsystems (IKS)
07.07.2007: Vernehmlassung SWX Direktive Pro Forma Reporting
25.05.2007: Vernehmlassung IAS 24 Related Parties Disclosures
04.05.2007: Vernehmlassung IASB Discussion Paper "Fair Value Measurement"
10.04.2007: Vernehmlassung EFRAG Discussion Paper 2: Performance
10.04.2007: Vernehmlassung EFRAG Discussion Paper 1: Conceptual
31.05.2006: Vernehmlassung Aktienrechtsrevision