Director, Digital Assurance & Trust, PwC Switzerland
June 2026: The publication includes items that entities might want to consider for this year end, the IFRS® Accounting Standards and IFRIC® Interpretations.
Listen to our podcast series about various IFRS topics.
IASB clarified when entities can use fair value for associates and joint ventures under IAS 28, linking it to IFRS 18. The changes apply from 1 January 2027.
This brochure provides answers to questions that, in our experience, arise frequently when preparing financial statements in accordance with Swiss GAAP FER 16.