Berücksichtigung der international anerkannten Grundsätze betreffend Buchführung, namentlich der IFRS-Normen ("International Financial Reporting Standards"; E. 3.2-3.4).
Prise en compte des principes comptables reconnus internationalement, notamment des normes IFRS ("International Financial Reporting Standards"; consid. 3.2-3.4).
Presa in considerazione dei principi contabili riconosciuti a livello internazionale, in particolare delle norme IFRS ("International Financial Reporting Standards"; consid. 3.2-3.4).