Admission Board Communiqués - Being Public


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NumberDescriptionNotationEntry into forcePublicationDownload
09/2008 Areas of focus for the review of 2008 financial statements
Update of Admission Board Circular No. 6 concerning International Financial Reporting Standards (IFRS)
  09.10.2008
07/2008 Valuation and recognition of post-employment benefits in the interim financial statements as per IAS 19  -30.05.2008
12/2007 Directive on the Presentation of a Complex Financial History in the Listing Prospectus (DCFH)  01.01.200815.11.2007
10/2007 Implementation of the Audit Oversight Act in the Listing Regulations / Revision of Arts. 6, 71a, 80 and 82 of the Listing Rules and ref. no. 15 of the Directive on the Listing of Foreign Companies  01.01.200830.10.2007
08/2007 Areas of focus in the review of the annual financial reports for 2007 and the semi-annual financial reports for 2008   26.10.2007
07/2007 Update of Admission Board Circular No. 6 concerning International Financial Reporting Standards (IFRS)   26.10.2007
01/2006 Amendment to the Directive on Requirements for Financial Reporting Auditor confirmation  01.12.200512.01.2006
07/2004 Recommendation on procedure for communicating change in applied accounting standards   26.04.2004
01/2004 Allocation of goodwill against shareholders' equity pursuant to Swiss GAAP FER   06.01.2004
02/2002 Change in practice:
Conditions for maintaining listing of bond issues (annual financial reporting pursuant to Art. 64 LR)
  11.03.2002
16/2001 Recognition of US accounting standards "Statutory Accounting Principles" pursuant to Art. 70 of the Listing Rules   26.11.2001
19/2000 Special requirements for the annual and interim reports of investment companies pursuant to Arts. 17 and 18 of the Additional Rules for the Listing of Investment Companies   18.12.2000