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The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland

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  • Bernard Raffournier

Abstract

Although Switzerland is not a member of the European Union, the EU directives have largely influenced the Swiss accounting regulation. IFRS also have been highly influential since many large companies used them long before they became mandatory for listed firms. Moreover, IFRS served as a benchmark for the development of Swiss GAAP. This article compares the current Swiss accounting regulation to the new EU accounting directive and to IFRS. Despite many similarities, the Swiss regulation retains major specificities, the most notable being the permission of hidden reserves.

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  • Bernard Raffournier, 2017. "The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 217-225, May.
    • Handle: RePEc:taf:acceur:v:14:y:2017:i:1-2:p:217-225
    DOI: 10.1080/17449480.2017.1302594
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