Accounting and Financial Reporting

 

 
"Reliable and international comparable financial reporting
standards create transparency and allow our companies
to raise their capital on optimal conditions"

 

 

 

SwissHoldings: Representing our members’ interests in the field of accounting and financial reporting

The international financial reporting standards (in particular IFRS) are of great importance to our member companies. According to stock exchanges’ regulation, listed companies are required to apply internationally accepted accounting rules. The consolidated financial statements are audited and published.

SwissHoldings pro-actively monitors developments and trends regarding IFRS. In our feedback statements to the IASB, we ask for principles-based standards. They should be based on well-defined and clear rules. Their primary objective is to reflect business reality. They should provide unbiased information on an entity’s financial performance and financial position.

 

Our objectives and positions 

SwissHoldings lobbies for International Financial Reporting Standards that reflect business reality.

  • Promoting a business-oriented, principle-based approach to establishing new, or revising existing, IFRS.

     

  • Strengthening the independence of the IASB from political pressure, non-technicalinfluence and the demands of FASB in the convergence process.

     
  • Support for a practicable and business friendly Swiss Accounting Law.

 

Articles (in German only) regarding important developments are available on our German website.
 

Additional documents
Consultations
 

Responsible
Denise Laufer