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 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

SIX Exchange Regulation Communiqué SER201802

SIX Exchange Regulation Communiqué No. 2/2018

Practice regarding cryptocurrencies as an underlying instrument of derivatives