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Article NO. Content


Regulations Governing the Preparation of Financial Reports by Company-Type Stock Exchanges  CH

Amended Date: 2018.07.27 
Article 2     The financial reports of a stock exchange organized as a company ("company-type stock exchange") shall be prepared in accordance with these Regulations and other applicable laws and regulations. Matters not provided for therein shall be governed by generally accepted accounting principles (GAAP).
    The GAAP described in the preceding paragraph shall mean the following, as recognized by the Financial Supervisory Commission (FSC): International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).