Reader service


Previous issue of Disclose


Disclose – Issue 1, 2015

Disclose – Issue 1, 2015

In the spotlight: risk management

Update: New regulations for notes to the financial statements; COSO for non-financial reporting; IFRS 15; Swiss GAAP FER firmly in fashion

Disclose – Ausgabe 1, 2014 (German)

Disclose – Ausgabe 1, 2014 (German)

Im Fokus: Audit Committees

Update: Hedge Accounting unter IFRS 9; Konzept der Wesentlichkeit; COSO-Update; Revisionsbericht; Umsetzung Minder-Initiative

Disclose – Dezember 2013 (German)

Disclose – Dezember 2013 (German)

Im Fokus: Informationssicherheit

Update: neues Rechnungslegungsrecht; Kosten der Compliance; neuer Leasingstandard; Minder-Initiative

Disclose – Juni 2013 (German)

Disclose – Juni 2013 (German)

Im Fokus: Corporate Governance

Update: Wird der Wirtschaftsprüfer zum Whistleblower?; ergänzende Fachempfehlung für kotierte Unternehmen; Schweizer Prüfungsstandards; Integrated Reporting

Disclose – Dezember 2012 (German)

Disclose – Dezember 2012 (German)

Im Fokus: Rechnungslegung

Update: eingeschränkte Revision; Comment Letters; projektbegleitende Prüfung von Grossprojekten

Disclose – Juni 2012 (German)

Disclose – Juni 2012 (German)

Im Fokus: Integrated Reporting

Update: Regulierung des Prüfungsmarktes; freiwillige ordentliche Revision; neuer Standard zu Umsatzrealisierung; Datenanalysen


Other publications


In depth – New IFRSs for 2015

In depth – New IFRSs for 2015

This publication is a high-level outline of the key requirements of the new IFRS standards and interpretations that come into effect for 2015 year ends.

The audit committee

The audit committee

A practical guide for audit committee members on the requirements and responsibilities of the audit committee

In this publication, we summarise the current legal, regulatory and de facto provisions as well as the daily routine of the audit committee. In the process, we shine a light on a variety of aspects concerning the audit committee in all of the economic sectors relevant to Switzerland, from industrial undertakings to financial institutions.

Executive Compensation & Corporate Governance 2014

Executive Compensation & Corporate Governance 2014

This study is one of the most detailed Swiss studies available on the level and structure of board and executive compensation for the years from 2007 to 2013. This report provides a comprehensive picture of executive compensation for SMI and SMIM companies in Switzerland today and also provides a shorter summary of executive compensation in small-cap companies.

World Watch

World Watch

News and opinion on issues affecting business today

World Watch regularly focuses on current corporate governance and corporate reporting matters. It provides an overview of the topics of governance, financial reporting, assurance and reporting as a whole, as well as featuring global news items.

Illustrative IFRS consolidated financial statements for 2014 year ends

Illustrative IFRS consolidated financial statements for 2014 year ends

This publication provides an illustrative set of consolidated financial statements, prepared in accordance with IFRS, for a fictional manufacturing, wholesale and retail group. It is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2014.

IFRS disclosure checklist 2014

IFRS disclosure checklist 2014

The checklist enables companies to check quickly and systematically whether they meet IFRS disclosure requirements. This issue takes account of all standards and interpretations for business years starting on or after 1st January 2014. Changes compared with the prior year are immediately obvious.