Roche Holding Ltd – Annual report – 31 December 2023
Industry: pharmaceuticals
Basis of preparation (extract)
The consolidated financial statements (hereafter ‘the Annual Financial Statements’) of the Roche Group have been prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards) and comply with Swiss law. They have been prepared using the historical cost convention except for items that are required to be accounted for at fair value. They were approved for issue by the Board of Directors on 29 January 2024 and are subject to approval by the Annual General Meeting of shareholders on 12 March 2024.
Accounts examples 