Supervision instruments

Amendment to FINMA Circular 2008/2 Accounting – Banks

FINMA has made a minor amendment to Circular 2008/2 Accounting – Banks (available in German or French). The only change relates to the information on occupational plans in margin no. 167a-2 and reflects amendments to FER 16 Retirement Benefit Liabilities which have already been adopted in Swiss GAAP FER. The amendments to FINMA Circular 2008/2 Accounting – Banks will apply to financial statements for the year 2009 onwards.
2008/02 FINMA Circular Accounting – banks (20.11.2008)

Replaced by FINMA-Circular 15/1Guidelines on accounting standards under art. 23 to 27 of the Banking Ordinance

Updated: 26.06.2013 Size: 1.22  MB
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