Deloitte Switzerland IFRS Practice

Deloitte Switzerland as IFRS Centre of Excellence

The IFRS Centre of Excellence Accreditation Policy was agreed by the Deloitte Global IFRS Leadership Team (GILT) to enable Deloitte member firms to use the IFRS Centre of Excellence (CoE) title.

We are proud that Deloitte Switzerland has received this title and is now one of the Centres of Excellence within the Deloitte member firm network.

To qualify for accreditation as an IFRS CoE like Deloitte Switzerland, the National Office of a member firm (National Technical Accounting Department) must have a recognised team of IFRS experts with evidenced market leadership in IFRS and must demonstrate commitment to the Deloitte IFRS network.

The IFRS activity of Deloitte Switzerland is organised as follows:

• Nadine Kusche is the Leader of the IFRS Centre of Excellence at Deloitte in Switzerland.
  
• The IFRS Leadership Team ("IFRS Desk") is responsible for the centralisation of the IFRS activities within Deloitte Switzerland, including preparing and facilitating trainings, preparing publications, providing account advice to audit teams and clients. The IFRS Leadership Team is led by the IFRS Leader.
  

IAS Plus

The IAS Plus website, maintained by Deloitte, provides the most comprehensive information on the Internet about IFRS. It is aimed at accounting professionals, businesses, financial analysts, standard-setters and regulators, and accounting educators and students. The site, which is totally free of charge, has numerous resources about the IASB, IFRS and international accounting and auditing in general.

Relevant content

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• IFRS 9 «Finanzinstrumente»: Das Modell der erwarteten Verluste - Anwendung einer Wertberichtigungstabelle für Forderungen aus Lieferungen und Leistunge (in German)
• IFRS 9 «Instruments Financiers»: le modéle des pertes de crédit attendues - Application d’une matrice pour calculer les pertes de valeur sur les créances clients (in French)