FAQ Requirements for financial reporting

Which accounting standards are accepted?

Which accounting standards do issuers apply?

What are the requirements to interim financial reporting?

Are there additional disclosure requirements for real estate and investment companies?

Is there any guidance on the practical application of financial reporting available?

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News

SIX Exchange Regulation Communiqué SER201901

SIX Exchange Regulation Communiqué No. 1/2019

Areas of focus for the review of 2019 annual and interim financial statements

Regulatory Board Communiqué COM201902

Regulatory Board Communiqué No. 2/2019

Complete revision of the Directive on the Recognition as Competent Issuers and Representatives (DRR) of SIX Exchange Regulation AG

Regulatory Board Communiqué COM201901

Regulatory Board Communiqué No. 1/2019

Amendment to the Directive on the Procedures for Debt Securities extending the submission deadline for applications for provisional admission to trading for Warrants with Knock-Out and Mini-Futures

SIX Exchange Regulation Communiqué SER201803

SIX Exchange Regulation Communiqué No. 3/2018

Updated findings on IFRS and Swiss GAAP FER from the reviews of semi-annual and annual financial statements completed last year