La motivation du choix d’une norme comptable alternative
Avantages et inconvénients pour les entreprises cotées du passage des normes IFRS aux Swiss GAAP RPC.
Daniel Suter Patrick Balkanyi
- ABB LTD N45.070.04%
- ALCON N79.820.33%
- RICHEMONT N145.050.17%
- GEBERIT N5870.21%
- GIVAUDAN N40260.68%
- HOLCIM N94.420.43%
- KUEHNE+NAGEL INT N177.85-3.24%
- LOGITECH N66.761.71%
- LONZA N584.82.38%
- NESTLE N87.650.68%
- NOVARTIS N90.91-0.22%
- PARTNERS GROUP N11141.41%
- ROCHE GS257.6-0.89%
- SIKA N207.10.39%
- SONOVA HOLDING AG262.13.39%
- SWISS LIFE HOLDING AG N840.80.12%
- SWISS RE N149.80.44%
- SWISSCOM N5440.74%
- UBS GROUP N25.960.74%
- ZURICH INSURANCE N581-0.34%
- ABB LTD N45.070.04%
- ALCON N79.820.33%
- RICHEMONT N145.050.17%
- GEBERIT N5870.21%
- GIVAUDAN N40260.68%
- HOLCIM N94.420.43%
- KUEHNE+NAGEL INT N177.85-3.24%
- LOGITECH N66.761.71%
- LONZA N584.82.38%
- NESTLE N87.650.68%
- NOVARTIS N90.91-0.22%
- PARTNERS GROUP N11141.41%
- ROCHE GS257.6-0.89%
- SIKA N207.10.39%
- SONOVA HOLDING AG262.13.39%
- SWISS LIFE HOLDING AG N840.80.12%
- SWISS RE N149.80.44%
- SWISSCOM N5440.74%
- UBS GROUP N25.960.74%
- ZURICH INSURANCE N581-0.34%