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?

Can one subscribe to a newsletter?


Prospectus Schemes SCHB

Scheme B

Scheme B - Investment Companies

Prospectus Schemes SCHC

Scheme C

Scheme C - Real Estate Companies

Circulars CIR2

Circular No. 2

Circular No. 2 - Financial Reporting


SIX Exchange Regulation Communiqué SER201705

SIX Exchange Regulation Communiqué No. 5/2017

Updated findings on IFRS and Swiss GAAP FER from the review of financial statements for 2016