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Ernst & Young Monthly News May 2009

E-News

IFRS Outlook: First Quarter 2009

(PDF, German, 710 kB)

An overview of the international accounting standards

IFRS outlook – April 2009

(PDF, English, 370 kB)

Is there a future for rate regulated assets and liabilities under IFRS? / Convertible instruments – why you should look at anti-dilution provisions / Financial reporting developments / Resources

ED Income Tax – A Proposal to replace IAS 12
April 2009 (Issue 36, Supplement to IFRS outlook)

(PDF, Englisch, 160 kB)

Derecognition of financial instruments – proposed amendments to IAS 39 and IFRS 7
April 2009 (Issue 37, Supplement to IFRS outlook)

(PDF, Englisch, 168 kB)

FASB issues FSPs on fair value measurement and impairment of financial instruments –
April 2009 (Issue 38, Supplement to IFRS outlook)

(PDF, Englisch, 493 kB)

Tax News – April 2009

(PDF, English, 823 kB)

Editorial / Free trade agreement between Switzerland and Japan (Barbara Henzen) / Propositions for a third reform on corporate tax (Lionel Noguera) / Implications of China’s second wave of the tax reform (Rainer Hausmann) / Lump sum taxation endangered? (Sibilla Cretti) / Decision of the Swiss Federal Court 2A.660/2006 (Eduard Maibach) / Transition to the capital contribution principle (Gabriela Schwyter) / Taxation of real estate pools – what does the future hold? (Hanspeter Saner, Conradin Mosimann) / Intragroup management and other support services – transfer pricing issues (Ulrike Wolff) / Brief overview of new legislation introduced in Swiss French-speaking cantons (Romandie) (Vincent Thalmann, Antonia Dietsche, Christian Duc, Maxime Barrault) / Tax reform in Liechtenstein (Roger Krapf)

Tax Alert – 3 April 2009

(PDF, English, 169 kB)

The IASB issues an Exposure Draft to replace IAS 12 (Income Taxes)

Legal News – April 2009

(PDF, English, 1.10 MB)

Emission trading in Switzerland – a few practical notes