Question:
Bossard Holding AG (First four months 2008)
Notes to the Consolidated Financial Statements [extract]
Basis for the Preparation of the Consolidated Financial Statements (2) [extract]
The unaudited, consolidated interim financial statements for the first four months of 2008 were prepared in accordance with the International Financial Reporting Standards (IFRS) "Interim Financial Reporting IAS 34".
The consolidated financial statements of the Bossard Group are based on the financial statements of the individual Group companies at April 30, 2008 prepared in accordance with uniform accounting policies. The consolidated financial statements have been prepared under the historical cost convention except for the revaluation of certain financial assets and liabilities at market value, in accordance with International Financial Reporting Standards (IFRS), including International Accounting Standards (IAS) and interpretations issued by the International Accounting Standards Board (IASB). They are prepared in accordance with Swiss law and the listing rules of the Swiss Exchange SWX.