Vernehmlassungen

18.07.2016 SIX Group Konsultation Nachhaltigkeit
29.02.2016 Comment Letter on Materiality
19.02.2016 Comment Letter on the Annual Improvements to IFRS 2014-2016 cycle
19.01.2016 Comment Letter on IFRIC Interpretation on Uncertainty over Income Tax Treatments
19.01.2016 Comment Letter on IFRIC Interpretation on Foreign Currency Transactions and Advance Consideration
08.01.2016 Comment letter on the Request for Views on the 2015 Agenda Consultation
30.11.2015 Comment letter on Trustees Review Process
23.10.2015 Comment letter on the Conceptual Framework for Financial Reporting
23.10.2015 Comment letter on Clarifications to IFRS 15
19.10.2015 Comment letter on IAS 19 and IFRIC 14
09.10.2015 Comment Letter - amendments to IFRS 10 and IAS 28
03.07.2015 Comment letter - Deferral of IFRS 15
17.04.2015 Comment letter on the Disclosure Initiative
20.01.2015 Comment letter Measuring quoted subsidiaries at fair value
03.11.2014 Comment Letter Audit accounting estimates
16.07.2014 Comment Letter Disclosure Initiative
30.05.2014 Comment letter Post Implementation review IFRS 3
14.01.2014 Comment letter-Conceptual Framework
21.11.2013 Comment letter_International Standards on Auditing (ISAs)
12.09.2013 Comment letter-leases
26.03.2013 Classification and Measurement-Limited Amendments to IFRS 9
15.02.2013 Vernehmlassung zur Einschränkung der Anwendung von Swiss GAAP FER
15.02.2013 Comment Letter on Exposure Draft – Annual Improvements to IFRSs 2011-2013 Cycle
25.09.2012 Vernehmlassung über die anerkannten Standards zur Rechnungslegung (inkl. Anpassung GeBüV)
05.09.2012 Comment letter on Exposure Draft - Annual Improvements to IFRSs 2010-2012 Cycle
12.03.2012 Exposure Draft (ED) - Revenue rec sh II 2
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
16.07.2010 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 zur Aktienrechtsrevision