A world of opportunity - Ernst & Young - Switzerland

Ernst & Young Monthly News December 2009

Publications

Opportunities in difficult times

(PDF, English, 3.18 MB)

Ernst & Young – Report for the financial year from July 1, 2008 to June 30, 2009

Japan – Switzerland Economic Partnership Agreement

(PDF, English, 233 kB)

English Version

Introduction of Switzerland as your European headquarter location

(PDF, English, 607 kB)

English Version

Switzerland and High Net Worth Individuals (Englisch Version)

(PDF, English, 637 kB)

I. Switzerland and High Net Worth Individuals: Switzerland at a glance; Immigration; Purchase of real estate; Tax landscape for individuals; Structure with foreign partnership; Structure with trust; Family office; European comparison / II. Other attractive factors in Switzerland / III. Inheritance/Gift Tax in Japan

Introduction of Japan Business Services Ernst & Young Switzerland

(PDF, English, 850 kB)

English Version

Japanese High Net Worth Individuals

(PDF, English, 152 kB)

English Version

Doing Business in Switzerland

(PDF, English, 249 kB)

English Version

Introduction of Japan Business Services For Japanese HNWIs

(PDF, English, 614 kB)

English Version

Classification of financial instruments within the IFRS 7 fair value hierarchy

(PDF, English, 964 MB)

As part of its commitment to enhance disclosure requirements in the present market climate, the IASB made amendments to IFRS 7 Financial Instruments: Disclosures, applicable for annual periods beginning on or after 1 January 2009. For many entities, these disclosures will be required for the first time for years ending on 31 December 2009. The amendments are intended to enhance disclosures about liquidity risk and fair value measurement, including the classification of financial instruments recorded at fair value in a three level hierarchy, which requires judgment. This publication offers guidance on how the amendments to IFRS 7 should be applied and includes examples illustrating the classification of some financial instruments within the fair value hierarchy along with the reasons for such classification.