Swatch Group changes from IFRS back to Swiss GAAP ARR

Swatch Group

The Board of Directors of the Swatch Group decided during its meeting today to change the Group's accounting practice: from IFRS back to Swiss GAAP ARR.

The change will be implemented on January 1, 2013. Swiss GAAP allows the Swatch Group as a Swiss company to use a recognized accounting practice that is ideal for industrial companies such as the Swatch Group. The cost-benefit ratio is reasonable and takes account of the special needs of a Swiss industrial company.

By making this move, the Swatch Group is returning to a more practical and less theoretical accounting practice than is the case with IFRS.

 

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