Lease modifications and short-term leases
Are you prepared for the changes?
Seemingly easy changes to a lease agreement could be considered as a lease modification under IFRS 16. They could impact your Right of Use (RoU) asset and lease liability at unexpected times with major consequences for balance sheet ratios.
Benchmarking the new auditor’s report
Key audit matters and other additional information
The annual reports of companies listed on a stock exchange in Switzerland include the auditor’s opinion on the consolidated financial statements and the standalone financial statements of the holding company.