II. Entry into force
The revised Directive on Financial Reporting enters into force on 1 July 2011 and applies retroactively to financial years beginning on or after 1 January 2011.
The revised Directive is published in English, German and French on the internet at:
Regulatory Board Communiqués are published in English, German and French on the internet at:
Tel.: +41 (0)58 399 29 90