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Dienstleistung Assurance

Folgende Publikationen entsprechen Ihrer Auswahl:
März 2014Order

  IFRS Developments – Issue 75 / March 2014 [nur auf Englisch]
Boards back away from some key aspects of leases proposal  196 kB

  2014 Global insurance outlook [nur auf Englisch]
Welche Chancen und Herausforderungen hält das Jahr 2014 für den globalen Versicherungssektor bereit, nachdem die Branche eine Zeit der wirtschaftlichen Unsicherheit durchlebt hat? Dieses Thema und mehr beleuchten wir in unserer neuesten Ausgabe für den globalen Versicherungssektor.  1534 kB

Februar 2014Order

  2014 European insurance outlook [nur auf Englisch]
Das Wachstumspotenzial für europäische Versicherer kann steigen, wenn sich die dortigen Wirtschaften vom aktuellen Abschwung erholen. Die Chancen und Herausforderungen sind Bestandteil unseres neuen Berichts.  228 kB

  Hedge accounting under IFRS 9
On 19 November 2013 the International Accounting Standards Board (IASB) issued a new version of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (IFRS 9 (2013)), which primarily introduces the new hedge accounting requirements.  4682 kB

  IFRS Developments – Issue 74 / February 2014 [nur auf Englisch]
IASB completes redeliberations on expected credit loss model; sets 2018 effective date  106 kB

  IFRS Developments – Issue 73 / Februar 2014 [nur auf Englisch]
IASB begins public consultation on the post-implementation review of IFRS 3  503 kB

  IFRS Developments – Issue 72 / February 2014 [nur auf Englisch]
The IASB issues IFRS 14 – interim standard on regulatory deferral accounts  132 kB

Dezember 2013Order

  IFRS 4 Phase II – Operational impacts [nur auf Englisch]
The International Accounting Standards Board (IASB) issued their revised Exposure Draft (ED) for IFRS 4 Phase II on 20 June 2013, with the comment period concluding on 25 October 2013, which, if adopted, will replace IFRS 4 Insurance Contracts (IFRS 4).  466 kB

  IFRS Developments – Issue 71 / December 2013 [nur auf Englisch]
The IASB issues two cycles of annual improvements to IFRS  143 kB

  Applying IFRS – IFRS 10 Consolidated Financial Statements [nur auf Englisch]
Challenges in adopting and applying IFRS 10  5092 kB

  IFRS Developments – Issue 70 / Dezember 2013 [nur auf Englisch]
The IASB proposes five changes to clarify four standards  92 kB

November 2013Order

  IFRS Developments – Issue 69 / November 2013 [nur auf Englisch]
Boards to re-deliberate key aspects of lease accounting — again  173 kB

  IFRS Developments – Issue 68 / November 2013 [nur auf Deutsch]
The IASB issues IFRS 9 (2013) – hedge accounting is now complete  633 kB

  IFRS Developments – Issue 67 / November 2013 [nru auf Englisch]
Boards conclude re-deliberations on revenue recognition  113 kB

Oktober 2013Order

  Value of sustainability reporting [nur auf Englisch]
This comprehensive survey covers various aspects of an organization's environmental, social and governance (ESG) reporting, including topics such as cost and benefits of reporting and making connections to financial performance.  6366 kB

  Targeting transparency [nur auf Englisch]
Now in its second year, this study provides an overview of sustainability reporting of leading Swiss companies today, offering a comparison over recent years and tracking international developments and trends with a special focus on Europe.  951 kB

  2013 six growing trends in corporate sustainability [nur auf Englisch]
This brochure guides the reader through current developments and legal provisions on disclosures and reporting and explains how to implement a conflict minerals program. Besides defining conflict minerals, it also addresses some of the most common client questions.  2282 kB

  From boiler room to boardroom: optimizing the corporate energy mix [nur auf Englisch]
Conventional renewable energy procurement instruments are rarely fit for purpose. Corporations need to include renewable energy as part of a more diversified energy strategy. This report examines the range of innovative strategies available.  1835 kB

September 2013Order

  IFRS Development – Issue 66 / September 2013 [nur auf Englisch]
Boards continue to deliberate final revenue standard  601 kB

  Nachhaltigkeitsthemen für Immobilieninvestoren
Die vorliegende Analyse zum Thema Nachhaltigkeit stellt keine Neuauflage unserer letztjährigen Studie dar. Vielmehr wird auf den vielfältigen Themenkranz des aktiven Portfoliomanagements von Immobilienvermögen abgestellt. Vor diesem Hintergrund wurden in diesem Jahr nicht mehr Projektentwickler, Kreditinstitute und Mieter befragt, sondern ausschliesslich Investoren und Bestandshalter grösserer Immobilienportfolios auf europäischer Ebene.  1591 kB

August 2013Order

  RECAI - Renewable energy country attractiveness index [nur auf Englisch]
This study explores the risks and opportunities that are driving the need for a "chief resources and energy officer". Highlights include a look at how utility models are changing, a spotlight on biomass funding and "markets to watch".  3032 kB

  How the lease accounting proposal might affect your company [nur auf Deutsch]
Applying IFRS  1981 kB

Juli 2013Order

  IFRS Developments – Issue 65 / July 2013 [nur auf Englisch]
IASB to defer effective date of IFRS 9 and accelerate own credit requirements  596 kB

  IFRS Developments – Issue 64 / July 2013 [nur auf Englisch]
Boards near completion of the revenue recognition standard  775 kB

  IFRS Developments – Issue 63 / July 2013 [nur auf Englisch]
Changes proposed to the requirements for bearer plants  1163 kB

Juni 2013Order

  Marktstudie MiFID II
Wesentliche Auswirkungen der MiFID II auf den Finanzplatz Liechtenstein  6362 kB

  Insurance Accounting Alert – June 2013 [nur auf Englisch]
IASB issues revised exposure draft on insurance contracts  3052 kB

  IFRS Outlook – April–June 2013 [nur auf Deutsch]
Regulators' concerns over impairment disclosures: how entities can improve their compliance with IAS 36 / IASB moving towards an improved IFRS framework / IFRS project update / Resources  352 kB

  IFRS Developments – Issue 62 / June 2013 [nur auf Englisch]
Amendments to IAS 39: continuing hedge accounting after novation  481 kB

  IFRS practical matters – June 2013 [nur auf Englisch]
Impairment — assessing the impact of the new proposal  1166 kB

  IFRS Developments – Issue 61 / June 2013 [nur auf Englisch]
IASB proposes an interim standard on regulatory deferral accounts  490 kB

Mai 2013Order

  IFRS Developments – Issue 60 / May 2013 [nur auf Englisch]
Revenue recognition – credit card rewards and transition  476 kB

  Das neue Rechnungslegungsrecht – ein Kurzüberblick
Der Bundesrat hat das neue Rechnungslegungsrecht per 1. Januar 2013 in Kraft gesetzt. Die Reform hat die Rechnungslegungsbestimmungen modernisiert und rechtsformunabhängig ausgestaltet.  1637 kB

  IFRS Developments – Issue 59 / May 2013 [nur auf Englisch]
IASB issues IFRIC Interpretation 21 Levies  149 kB

  IFRS Developments – Issue 58 / May 2013 [nur auf Englisch]
Boards issue revised proposal to put most leases on the balance sheet  482 kB

  IFRS Developments – Issue 57 / May 2013 [nur auf Englisch]
IASB concludes its re-deliberations on the hedge accounting project  152 kB

April 2013Order

  IFRS Developments – Issue 56 / April 2013 [nur auf Englisch]
IASB to clarify interaction between unit of account and fair value measurement requirements  493 kB

März 2013Order

  IFRS Outlook – March 2013 [nur auf Deutsch]
The latest on the IFRS 9 classification and measurement project / Avoiding disclosure overload in financial statements — improving corporate communication through improved disclosures / IFRS project update / Resources  4023 kB

  European Insurance Finance and IFRS Conference [nur auf Englisch]
Key themes and discussions  1087 kB

  IFRS Developments – Issue 55 / March 2013 [nur auf Englisch]
Final revenue standard is taking shape  494 kB

  Do you know who you are dealing with? [nur auf Englisch]
Business Intelligence Solutions – Fraud Investigation and Dispute Services  430 kB

  IFRS Developments – Issue 54 / March 2013 [nur auf Englisch]
IASB proposes new expected credit loss model  1014 kB

  IFRS Developments – Issue 53 / March 2013 [nur auf Englisch]
Proposed amendments to IAS 39 and IFRS 9 to allow novated derivatives to be continuing hedges  484 kB

Februar 2013Order

  Insurance Accounting Alert – January–February 2013 [nur auf Englisch]
Boards discuss allocation of insurance contracts revenue, and consider sweep changes  2459 kB

  IFRS Developments – Issue 52 / February 2013 [nur auf Englisch]
IFRS Developments Boards revisit disclosure, transition and effective date in the revenue project  104 kB

  IFRS Developments – Issue 51 / February 2013 [nur auf Englisch]
Boards address various application issues in the revenue proposal  467 kB

Januar 2013Order

  IFRS Developments – Issue 50 / January 2013 [nur auf Englisch]
Important changes to hedge accounting – but also a further delay  923 kB

  Boardmatters Quarterly – January 2013 [nur auf Englisch]
Beyond legal: the role of today’s general counsel at the company and with the board / Trust and transparency: how boards can provide CEOs with a competitive edge / CFOs in high demand: addressing the board’s increasing need for financial skills / Financial reporting and regulatory update: preparing for year-end reporting  1454 kB

  Insurance Accounting Alert – January 2013 [nur auf Englisch]
Boards meet to re-deliberate insurance contracts, unlocking residual margins, and presentation and disclosure requirements  2492 kB

  Disclosure checklist in accordance with the Swiss Accounting and Reporting Recommendations (Swiss GAAP FER) [nur auf Englisch]
Based on Swiss GAAP FER as of 1 January 2012  4604 kB

  Conflict minerals [nur auf Englisch]
This brochure guides the reader through current developments and legal provisions on disclosures and reporting and explains how to implement a conflict minerals program. Besides defining conflict minerals, it also addresses some of the most common client questions.  1555 kB

  The future of global carbon markets [nur auf Englisch]
This paper discusses the current state of carbon markets, how they will evolve until 2020 without a global climate agreement, how the Durban Platform could affect the markets after 2020, and how businesses will be affected.  1679 kB

Dezember 2012Order

  IFRS Developments – Issue 49 / December 2012 [nur auf Englisch]
Boards progress further on revenue re-deliberations  503 kB

  IFRS Developments – Issue 48 / December 2012 [nur auf Englisch]
Annual improvements to IFRS — the 2009 — 2011 cycle  491 kB

November 2012Order

  Fair Value Measurement – November 2012 [nur auf Englisch]
Applying IFRS – IFRS 13 Fair Value Measurement  1507 kB

  IFRS outlook – November 2012 [nur auf Englisch]
Lease classification to remain – what are some possible implications? / IFRS Foundation publishes analysis of the SEC staff’s final report on IFRS / Spotlight on Canada: IFRS adoption in Canada / IFRS project update / Resources  788 kB

  IFRS Developments – Issue 47 / November 2012 [nur auf Englisch]
The IASB proposes limited amendments to IFRS 9 classification and measurement model  999 kB

  IFRS Developments – Issue 46 / November 2012 [nur auf Englisch]
The Boards progress on revenue recognition re-deliberations  1333 kB

  IFRS Developments – Issue 45 / November 2012 [nur auf Englisch]
Proposed annual improvements to IFRS, 2011–2013 cycle  485 kB

  Insurance Accounting Alert – November 2012 [nur auf Englisch]
IASB and FASB continue to deliberate the insurance contracts standard  2475 kB

Oktober 2012Order

  Insurance Accounting Alert – October 2012 [nur auf Englisch]
Boards discuss recognition of acquisition costs in the pre-coverage period and accounting for insurance contracts at transition, IASB discussed exposure  2449 kB

  IFRS Developments – Issue 44 / October 2012 [nur auf Englisch]
Investment entities final amendment – exception to consolidation  1356 kB

  IFRS Update [nur auf Englisch]
IFRS Update of standards and interpretations in issue at 30 September 2012  2381 kB

  Good Group (International) Limited International GAAP® [nur auf Englisch]
Based on International Financial Reporting Standards in issue at 30 September 2012  2691 kB

  IFRS Core Tools [nur auf Englisch]
Based on International Financial Reporting Standards in issue at 30 September 2012  723 kB

  IFRS Developments – Issue 43 / October 2012 [nur auf Englisch]
IFRS Foundation publishes analysis of the SEC staff’s final report on IFRS  1428 kB

  IFRS Developments – Issue 42 / October 2012 [nur auf Englisch]
Put options written on non-controlling interests – our views  907 kB

  IFRS Developments – Issue 41 / October 2012 [nur auf Englisch]
IFRS 9 classification and measurement — IASB deliberations are now substantially complete  917 kB

September 2012Order

  IFRS outlook – September 2012 [nur auf Englisch]
The next wave of IFRS changes is coming. Are you ready? / Executive compensation and the debate over accounting for equity-settled share-based payment awards / IAASB suggests changes to improve the value of the auditor’s report / IFRS project update / Resources  664 kB

  IFRS Developments – Issue 40 / September 2012 [nur auf Englisch]
The general hedge accounting project on the home straight  1558 kB

  Transparenz im Visier – Nachhaltigkeitsberichterstattung der grössten Schweizer Unternehmen
Am weitesten verbreitet ist die Offenlegung nicht finanzieller Informationen bei börsenkotierten Unternehmen. Mehr als die Hälfte der grössten Schweizer Unternehmen berichten über ihre Nachhaltigkeitsperformance. Bei den Swiss Market Index Expanded Unternehmen sind es sogar knapp drei Viertel. Dies die Ergebnisse dieser Studie.  1266 kB

August 2012Order

  IFRS Developments – Issue 39 / August 2012 [nur auf Englisch]
Draft interpretation on levies  977 kB

  IFRS Developments – Issue 38 / August 2012 [nur auf Englisch]
Financial instruments: Classification and measurement — joint deliberations now complete  918 kB

Juli 2012Order

  Surveying IFRS [nur auf Englisch]
Lessons learned from year-end reporting: current and future challenges  2084 kB

  Applying IFRS in media and entertainment [nur auf Englisch]
Joint revenue recognition project — key issues in media and entertainment  1560 kB

  IFRS Developments – Issue 37 / July 2012 [nur auf Englisch]
Impairment of financial assets — the last details?  875 kB

  IFRS Developments – Issue 36 / July 2012 [nur auf Englisch]
SEC staff releases Final Report on IFRS  1680 kB

  IFRS Developments – Issue 35 / July 2012 [nur auf Englisch]
Transition guidance amendments for IFRS 10, IFRS 11 and IFRS 12  683 kB

  Insurance Accounting Alert – July 2012 [nur auf Englisch]
Boards decide on allocation of cash flows; discussions continue on earned premium presentation for contracts  1163 kB

Juni 2012Order

  Talking SMEs – June 2012 [nur auf Englisch]
Valuation of defined benefit obligations / Close family members and common control / IASB developments  901 kB

  IFRS Developments – Issue 34 / June 2012 [nur auf Englisch]
Investment entities – the plot thickens  554 kB

  IFRS Developments – Issue 33 / June 2012 [nur auf Englisch]
Financial instruments: Classification and measurement – the ball continues to roll  739 kB

  IFRS Developments – Issue 32 / June 2012 [nur auf Englisch]
Circling back to straight-line leases but with a twist  507 kB

  Insurance Accounting Alert – June 2012 [nur auf Englisch]
Boards review OCI, unbundling investment components and recognition of acquisition costs  847 kB

  Ihr Börsengang und die Zeit danach
IPO und Listing Services  260 kB

Mai 2012Order

  IFRS Outlook – May 2012 [nur auf Englisch]
Time for governments to come clean / Convergence — a moving target / Consistency in IFRS — no borders, one language: dream or reality? / The future of the IASB’s agenda / IFRS project update / Resources  710 kB

  IFRS Developments – Issue 31 / May 2012 [nur auf Englisch]
Financial Instruments: classification and measurement — the GAAP differences continue to narrow  819 kB

  IFRS Developments – Issue 30 / May 2012 [nur auf Englisch]
The IASB decouples macro hedge accounting from the IFRS 9 project  631 kB

  IFRS Developments – Issue 29 / May 2012 [nur auf Englisch]
Annual improvements to IFRS — the 2009 — 2011 cycle  474 kB

  IFRS Developments – Issue 28 / May 2012 [nur auf Englisch]
Proposed annual improvements to IFRS – the 2010—2012 cycle  630 kB

  InSights for European Audit Committee Members – Issue 16: May 2012 [nur auf Englisch]
Audit committee oversight of emerging market risks  831 kB

  Insurance Accounting Alert – May 2012 [nur auf Englisch]
Boards discuss reinsurance accounting, insurance contracts and decisions on policy loans and riders  160 kB

April 2012Order

  IFRS Developments – Issue 27 / April 2012 [nur auf Englisch]
Classification and measurement of financial instruments – narrowing the GAAP  1126 kB

  IFRS Developments – Issue 26 / April 2012 [nur auf Englisch]
IFRS 9 Impairment of financial assets – a step closer to completion  591 kB

  Insurance Accounting Alert – April 2012 [nur auf Englisch]
Boards agree on separation of investment component; but remain split on definition of a portfolio  183 kB

März 2012Order

  Applying IFRS in Telecommunications – IASB — Proposed standard [nur auf English]
The revised revenue recognition proposal – telecommunications February 2012  1085 kB

  IFRS Outlook – March 2012 [nur auf English]
More work needed on revenue recognition / IFRS in Brazil — Spotlight on Brazil’s IFRS adoption — An Interview with EY’s IFRS Leaders in Brazil / IFRS project update / Resources  1284 kB

  IFRS Developments – Issue 25 / March 2012 [nur auf Englisch]
Boards weighing effects of putting leases on the balance sheet  111 kB

  Foreign Account Tax Compliance Act (FATCA)
Proposed Regulations bringen neue Herausforderungen  811 kB

  Insurance Accounting Alert – March 2012 [nur auf Englisch]
During February, the International Accounting Standards Board and the Financial Accounting Standards Board each held meetings to re-deliberate tentative decisions in the IASB’s Exposure Draft, Insurance Contracts (ED) and in the FASB’s Discussion Paper Preliminary Views on Insurance Contracts (DP).  128 kB

  Limited improvements to IFRS classification and measurement [nur auf Englisch]
The impact for insurers and next steps  346 kB

  IFRS practical matters – March 2012 [nur auf Englisch]
Impairment — assessing the impact of the new proposal  1034 kB

Februar 2012Order

  MiFID II: need for action for Swiss investment firms [nur auf Englisch]
This publication is another element in our “Transformation in Private Banking” series. It is designed to reduce complexity by narrowing down MiFID II to a selected set of key areas that are of strategic importance to the Swiss Private Banking industry. We hope you enjoy reading this brochure and encourage you to contact a member of our team for additional information.  2658 kB

  IFRS Developments – Issue 24 / February 2012 [nur auf Englisch]
IFRS Foundation announces changes to its governance  108 kB

  2011 year-end issues audit committees should consider [nur auf Englisch]
This document is designed to help audit committee members navigate this challenging environment. We lay out 20 questions audit committee members should consider asking as they prepare for their upcoming discussions with management and the external auditors. We also provide additional insights and references to EY publications.  676 kB

  Audit committee: leading practices and trends [nur auf Englisch]
February 2012  497 kB

  IFRS Developments for Insurers – February 2012 [nur auf Englisch]
Boards debate premium allocation approach – Education Sessions continue discussion on eligibility criteria  131 kB

Januar 2012Order

  Basel III – challenges, impact and consequences [nur auf Englisch]
The banking and financial industry is recovering from one of the most severe crises ever seen. With the introduction of Basel III, the resource of capital, which is already scarce, will be stretched even further and margins on both lending and saving activities will deteriorate, squeezing banks’ profitability yet more.  1342 kB

  Good Insurance (International) Limited [nur auf Englisch]
International GAAP® Illustrative financial statements for the year ended 31 December 2011 / Based on International Financial Reporting Standards in issue at 30 September 2011  1627 kB

  Checkliste zu den Offenlegungsvorschriften gemäss den Fachempfehlungen zur Rechnungslegung (Swiss GAAP FER)
Basierend auf den per 1. Januar 2012 gültigen Fachempfehlungen Swiss GAAP FER  5078 kB

  IFRS Outlook – January 2012 [nur auf Englisch]
Global Accounting Standards post-2011 — a way forward / Hedge accounting moves closer to risk management practices / IFRS project update / Resources  484 kB

  IFRS Developments – Issue 23 / January 2012 [nur auf Englisch]
Limited improvements to the IFRS 9 classification and measurement model  1516 kB

  Facing the challenge [nur auf Englisch]
Business implications of IFRS 4, 9 and Solvency II for insurers  2848 kB

  European insurance outlook 2012 [nur auf Englisch]
European life and non-life insurers face important strategic decisions in 2012. Volatility and deterioration in macroeconomic and political factors are disrupting balance sheets, consumers and investors. Unfolding regulatory initiatives will have a pervasive influence on insurer operations. A mature insurance market across much of the landscape continues to make growth difficult to achieve.  629 kB

  BoardMatters Quarterly – January 2012 [nur auf Englisch]
Focus on the future: Audit committees and boards have been under a great deal of pressure the last few years. The challenging economic environment is one cause, but significant pressure is also a result of audit committee agendas that have expanded to include such time-consuming and complex issues as risk management, board diversity, succession planning, potential changes to accounting standards and new regulatory proposals that could change the face of corporate governance. In this issue we ...  2208 kB

Dezember 2011Order

  IFRS Developments Insurance Accounting Alert – December 2011 [nur auf Englisch]
Boards discuss onerous contract testing and measurement of options and guarantees  137 kB

  Good Investment Fund Limited (Liabilities) [nur auf Englisch]
International GAAP® – Illustrative financial statements of an investment fund whose puttable shares are classified as financial liabilities for the year ended 31 December 2011. Based on International Financial Reporting Standards in issue at 30 September 2011  504 kB

  Good Investment Fund Limited (Equity) [nur auf Englisch]
International GAAP® – Illustrative financial statements of an investment fund whose puttable shares are classified as equity instruments for the year ended 31 December 2011. Based on International Financial Reporting Standards in issue at 30 September 2011  992 kB

  Joint Project Watch – December 2011
IASB/FASB joint projects from an IFRS perspective  893 kB

  IFRS Developments – Issue 22 / December 2011 [nur auf Englisch]
Offsetting of financial instruments  1484 kB

  IFRS Developments – Issue 21 / December 2011 [nur auf Englisch]
Impairment — a major step forward in achieving convergence  1565 kB

  IFRS Developments – Issue 20 / December 2011 [nur auf Englisch]
Support grows for keeping US GAAP but basing future standards on IFRS  700 kB

November 2011Order

  IFRS Developments – Issue 19 / November 2011 [nur auf Englisch]
SEC staff issues two papers on IFRS  114 kB

  IFRS Developments – Issue 18 / November 2011 [nur auf Englisch]
IASB and FASB issue revised revenue recognition proposals  731 kB

  Solvency II – Tax in Pillar 1 [nur auf Englisch]
Insurers face many issues in interpreting the key principles of Solvency ll, and Pillar l deals with the quantitative aspects of the regime. Tax can constitute a major component in the Pillar l calculations in relation to both the capital availability and capital requirements.  113 kB

  Insurance Accounting Alert – 15-16 November 2011 [nur auf Englisch]
IASB decides to consider limited improvements to IFRS 9; Boards discuss unbundling  438 kB

  Striking the right balance [nur auf Englisch]
Solvency II: Internal model validation  500 kB

  Insurance Accounting Alert – November 2011 [nur auf Englisch]
Boards discuss fixed-fee service contracts  628 kB

Oktober 2011Order

  IFRS outlook – October 2011 [nur auf Englisch]
A better revenue accounting model? / Conversation with Wayne Upton — A tough balancing act for the IFRS Interpretations Committee / IFRS project update / Resources  316 kB

  IFRS Developments – Issue 17 / October 2011
Operating lease accounting survives for some real estate lessors  492 kB

  IFRS Developments for Mining & Metals – 20 October 2011
Accounting for waste removal costs – a summary of IFRIC Interpretation 20  622 kB

  Eigenmittelpuffer und Kapitalplanung
Das FINMA-Rundschreiben im Kontext der internationalen Säule II - Regulationen  6917 kB

  Insurance Accounting Alert – October 2011 [nur auf Englisch]
Boards discuss risk adjustment and composite margin  155 kB

  Discount rates: one size does not fit all [nur auf Englisch]
In the second half of 2010, the IASB issued an Exposure Draft (ED) and the FASB issued a Discussion Paper (DP) containing proposals for a new recognition and measurement model for insurance contracts. Both the ED and DP require the use of current discount rates that are consistent with observable market prices for instruments whose characteristics reflect those of the insurance contract liability and exclude any factors not relevant to the insurance contract liability. Amount, currency, ...  968 kB

September 2011Order

  Applying IFRS: IFRS 10 Consolidated Financial Statements [nur auf English]
In May 2011, the International Accounting Standards Board (IASB) issued IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities. These new standards are effective for annual periods beginning on or after 1 January 2013, and must be applied retrospectively.  8123 kB

  Joint Project Watch – August/September 2011 [nur auf English]
This edition of Joint Project Watch provides a snapshot of key developments from an IFRS perspective, together with observations on the potential implications for companies.  296 kB

  IFRS Developments – Issue 16 / September 2011 [nur auf Englisch]
Hedge accounting – summary of redeliberation  548 kB

  IFRS 9 for insurers – what to do now?
IASB proposes to move IFRS 9 mandatory effective date to 2015  685 kB

August 2011Order

  IFRS Practical Matters – August 2011 [nur auf Englisch]
Lease accounting proposals – simplified, but not simple  581 kB

  Technical Line – Financial reporting developments – No. 2011-17, 11 August 2011 [nur auf Englisch]
Current economic conditions – financial reporting considerations  419 kB

  Insurance Accounting Alert – August 2011 [nur auf Englisch]
Boards discuss premium allocation approach; tentatively revise effective date of IFRS 9  199 kB

  IFRS Developments – Issue 15 / August 2011 [nur auf Englisch]
Proposal for investment entities to measure investments at fair value  647 kB

  IFRS Developments – Issue 14 / August 2011 [nur auf Englisch]
A step forward in hedge accounting  673 kB

  IFRS outlook – July/August 2011 [nur auf Englisch]
Lease accounting is entering a second phase of public consultation - the impact on lessees / Reviews of two key IASB bodies throw light on underlying dynamics of IFRS / SEC publishes Staff Paper on incorporating IFRS into the US Financial Reporting System - our views / IFRS update / Resources  451 kB

Juli 2011Order

  Joint Project Watch – July 2011 [nur auf Englisch]
The standard-setting activities of the IASB and the FASB continue to move forward. The Boards are redeliberating several projects and have issued final standards on others. Recently, the Boards decided to re-expose their revenue and leases models, giving constituents another opportunity to provide feedback. We encourage you to actively follow the Boards' progress and to respond to requests for comments.  618 kB

  InSights for European Audit Committee Members – Issue 15, July 2011 [nur auf Englisch]
Four specific roles for audit committees in remuneration oversight  1343 kB

  IFRS Developments – Issue 13 / July 2011 [nur auf Englisch]
Accounting for waste removal costs – Update on the July 2011 IFRS Interpretations Committee meeting  220 kB

  IFRS Developments – Issue 12 / July 2011 [nur auf Englisch]
IFRS 9 mandatory effective date to move to 2015  571 kB

  IFRS Developments – Issue 11 / July 2011 [nur auf Englisch]
New credit impairment approach takes shape  601 kB

  IFRS Developments – Issue 10 / July 2011 [nur auf Englisch]
Boards to re-expose leases, and propose a new approach for lessors  507 kB

  Measure by measure [nur auf Englisch]
Synchronising IFRS 9 and IFRS 4 phase II for insurers  3130 kB

  Insurance accounting alert – July 2011 [nur auf Englisch]
IASB opens the residual margin; Boards define acquisition costs  227 kB

  Time to mobilise – Pillar III and IFRS 4 [nur auf Englisch]
As the new European regulatory framework under Solvency II marches closer, attention is increasingly focused on the public and regulatory reporting that will be required under Pillar III. Under the Solvency II framework, Pillar III will be the public and private reporting face of the technical provisions and capital requirements required under Pillar I and will provide the evidence of the own risk and solvency assessment (ORSA) and the insurers’ risk governance framework under Pillar II. ...  1301 kB

  Implementing Phase 1 of IFRS 9 (2nd edition) [nur auf Englisch]
In November 2009, the IASB published the first part of Phase 1 of IFRS 9. This dealt with the classification and measurement of all financial assets within the scope of IAS 39. In October 2010, the Board completed Phase 1 of IFRS 9, classification and measurement of financial instruments, by issuing amendments to IFRS 9.These amendments addressed financial liabilities and incorporated the current derecognition principles of IAS 39 into IFRS 9.  6282 kB

  Preparing for IFRS accounting changes [nur auf Englisch]
Crucial developments for banks: an update – July 2011  867 kB

  The UK Bribery Act [nur auf Englisch]
Developing an anti-corruption compliance framework  1204 kB

Juni 2011Order

  IASB Projects – A pocketbook guide [nur auf Englisch]
As at 30 June 2011  1108 kB

  Joint Project Watch – June 2011 [nur auf Englisch]
The standard-setting activities of the IASB and the FASB continue to move forward. The Boards recently decided to re-expose their revenue recognition model, providing constituents another opportunity to provide feedback. They have issued final standards on some projects and continue to re-deliberate others. Our June 2011 edition of Joint Project Watch is designed to give you a snapshot of key developments from an IFRS perspective, together with our observations on the potential implications ...  613 kB

  IFRS Developments – Issue 9 / June 2011 [nur auf Englisch]
A new approach to credit impairment is in the works  548 kB

  IFRS Developments – Issue 8 / June 2011 [nur auf Englisch]
Proposed improvements to IFRS  538 kB

  Good Group (International) Limited [nur auf Englisch]
International GAAP® Illustrative interim condensed consolidated financial statements – Based on International Financial Reporting Standards in issue at 31 March 2011  477 kB

  Good First-time Adopter (International) Limited [nur auf Englisch]
International GAAP® Illustrative financial statements of a first-time adopter for the year ended 31 December 2011 – Based on International Financial Reporting Standards in issue at 31 March 2011  916 kB

  IFRS Developments – Issue 7 / June 2011 [nur auf Englisch]
Changes to the presentation of other comprehensive income – amendments to IAS 1  502 kB

  IFRS Developments – Issue 6 / June 2011 [nur auf Englisch]
Significant changes to accounting for pensions  525 kB

  IFRS Developments – Issue 5 / June 2011 [nur auf Englisch]
Boards to re-expose revenue proposal, delaying project to seek comments  530 kB

  IFRS Developments – Issue 4 / June 2011 [nur auf Englisch]
SEC Staff Paper explores a possible approach to incorporating IFRS  528 kB

  IFRS Outlook – May/June 2011 [nur auf Englisch]
What you need to know about the new consolidation, joint arrangements and disclosure standards / Fair value measurement: What you need to know about the new standard / IFRS update / Resources  545 kB

  Insurance accounting alert – June 2011 [nur auf Englisch]
At a joint meeting on 31 May, the Financial Accounting Standards Board and the International Accounting Standards Board (the FASB and the IASB respectively, or collectively, the Boards) discussed several reinsurance topics. The Boards are committed to approaches to measurement and presentation for reinsurance that are broadly consistent with their decisions related to direct insurance. However, articulating the guidance applied to reinsurance contracts is proving diffi cult. The Exposure ...  357 kB

  Getting up to speed
Solvency II data and systems  953 kB

Mai 2011Order

  IFRS Practical Matters – May 2011 [nur auf Englisch]
What do the new consolidation, joint arrangements and disclosures accounting standards mean to you?  5133 kB

  Joint Project Watch – May 2011 [nur auf Englisch]
IASB/FASB joint projects from an IFRS perspective  566 kB

  IFRS Developments – Issue 3 / May 2011 [nur auf Englisch]
A U-turn on straight-line lease expense  508 kB

  IFRS Developments – Issue 2 / May 2011 [nur auf Englisch]
Fair value measurement guidance converges  525 kB

  IFRS Developments – Issue 1 / May 2011 [nur auf Englisch]
IASB issues three news standards: Consolidated Financial Statements, Joint Arrangements, and Disclosure of Interests in Other Entities  660 kB

  Supplement to Insurance accounting alert - 17-18 May 2011 [nur auf Englisch]
Boards remain split on the approach to margins  377 kB

  Supplement to Insurance accounting alert - 11-12 May 2011 [nur auf Englisch]
Boards disagree on measurement of certain participating contracts  215 kB

  Insurance accounting alert – May 2011 [nur auf Englisch]
On 27 April, the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB), (collectively, the Boards), continued their discussions on a uniform, global insurance contracts standard. At this meeting, they focused on whether all insurance contracts should be measured using the building blocks approach or whether there should be a modifi ed approach for contracts that meet specific criteria. During this meeting, the Boards discussed the modified ...  245 kB

  Supplement to Insurance accounting alert – 4 May 2011 [nur auf Englisch]
Boards seek an approach to unbundling that is consistent with revenue recognition  184 kB

April 2011Order

  IFRS Update for financial year ending 30 June 2011 [nur auf Englisch]
This publication provides an overview of the effective and upcoming changes in IFRS and related interpretations, highlighting key aspects of these changes. It focuses on the 30 June 2011 year-end reporting period but also considers the effect on subsequent periods.  859 kB

  Preparing for IFRS accounting changes – Crucial developments for banks [nur auf Englisch]
The first three months of 2011 have seen the International Accounting Standards Board (IASB) propose profound changes to the accounting for financial instruments. Moreover, planned changes to many other standards will likely impact the financial statements of bank  717 kB

  Supplement to Insurance accounting alert – April 2011 [nur auf Englisch]
On 12 April, the International Accounting Standards Board and the Financial Accounting Standards Board of the United States (the IASB and the FASB, respectively, and collectively, the Boards) continued their discussions on a uniform, global insurance contracts standard. At this meeting, they focused on how to determine the discount rate for insurance liabilities using an asset-based top-down approach. In addition, the staffs published a document that summarises the decisions reached by the ...  261 kB

  IFRS for real estate: current issues and financial statements survey [nur auf Englisch]
This EY survey provides you with an overview of the accounting policies and disclosures of thirty-eight property companies from Europe, Australia and the Middle East. We focus on the issues that are likely to be significant in a still challenging real estate market and also look ahead to some of the upcoming accounting changes.  1289 kB

  The road to convergence: the revenue recognition proposal – retail and consumer products [nur auf Englisch]
At their February 2011 joint meeting, the IASB and the FASB (collectively, the Boards) decided to begin making changes to their proposed model for lease accounting in response to criticism that it was overly complex and potentially costly to implement. The Boards tentatively agreed to revise the proposed definition of the lease term and the treatment of variable lease payments, but they still remain committed to requiring that all leases be recognized on the balance sheet.  614 kB

  Hedge accounting under IFRS 9 – a closer look at the changes and challenges [nur auf Englisch]
The IASB issued an Exposure Draft (ED) Hedge Accounting in December 2010, proposing a fundamental shift from the way entities have applied hedge accounting in the past.  923 kB

  Good Construction Group (International) Limited [nur auf Englisch]
This publication contains an illustrative set of consolidated financial statements of Good Construction Group (International) Limited, a large publicly listed construction company and its subsidiaries, for the year ended 31 December 2010. These illustrative financial statements have been prepared in accordance with IFRS in issue at 31 August 2010.  3088 kB

  Another step towards a final revenue standard - April 2011 (Issue 101, Supplement to IFRS outlook) [nur auf Englisch]
At their April 2011 meeting, the IASB and the FASB redeliberated the remaining significant aspects of the revenue recognition exposure draft. This included estimating the transaction price when variable consideration exists, allocation of the transaction price, the accounting for licenses and the rights to use intellectual property, put options on sale and repurchase agreements, and fulfillment costs. This supplement summarizes the key decisions from this meeting and should be read in ...  478 kB

  Straightening out lease expense and other issues - April 2011 (Issue 100, Supplement to IFRS outlook) [nur auf Englisch]
The IASB and the FASB have continued to refine their proposed accounting for leases. They have completed their targeted outreach activities and have tentatively agreed to changes to the expense recognition pattern for lessees, accounting for variable lease payments and the guidance on the definition of a lease. They decided to introduce a distinction between different types of leases into their new accounting model and to require different expense recognition for leases that contain a ...  396 kB

  New revenue recognition model is taking shape - April 2011 (Issue 99, Supplement to IFRS outlook) [nur auf Englisch]
The IASB and the FASB (the Boards) are currently in the process of addressing the concerns raised by respondents about their June 2010 proposal for the new revenue recognition standard. In addition, the IASB has updated its work plan which indicates that, while all of its Board decisions and final votes will be completed by June 2011, the final IFRS standard will not be issued until the second half of 2011.  494 kB

  A clearer picture of leases on the balance sheet - April 2011 (Issue 98, Supplement to IFRS outlook) [nur auf Englisch]
The IASB and the FASB (the Boards) have continued to refine their proposed accounting for leases and address certain concerns raised by constituents. The Boards have tentatively agreed to changes involving separating lease and non-lease components, accounting for purchase options included in a lease, initial measurement of lease-related assets and liabilities and accounting for short-term leases. The Boards have also tentatively agreed to make significant changes to the criteria for ...  476 kB

  IFRS outlook – March/April 2011 [nur auf Englisch]
Effective dates — when will proposed new IFRS standards apply? / What we think of the new proposed approach for impairment of financial assets / Our views on the hedge accounting proposals / IFRS update / Resources  637 kB

  Insurance accounting alert – April 2011 [nur auf Englisch]
IASB and FASB make further progress  219 kB

März 2011Order

  International GAAP® Disclosure Checklist [nur auf Englisch]
Based on International Financial Reporting Standards in issue at 31 March 2011 – Effective for entities with a year-end of 30 June 2011 or thereafter  1560 kB

  IFRS 7 Financial Instruments: Disclosures — Impending changes effective for 2011 and 2012 - March 2011 (Issue 97, Supplement to IFRS outlook) [nur auf Englisch]
IFRS 7 Financial Instruments: Disclosures (IFRS 7) is a standard that is continually evolving in response to demands from stakeholders for more robust and high quality disclosures in respect of financial instruments. During 2010, several changes were made to IFRS 7 that are set to take effect in 2011 and 2012.  534 kB

  IFRS Core Tools – March 2011 [nur auf Englisch]
Our IFRS Core Tools help you to address issues early and act proactively to avoid problems affecting reporting deadlines  687 kB

  Joint Project Watch – March 2011 [nur auf Englisch]
Keeping up to date with the standard-setting activities of the IASB and FASB (collectively, the Boards) on their many joint projects can be challenging. The Boards are actively redeliberating many of their projects and, as a result, they are making tentative decisions that may be different from earlier decisions and those in the exposure drafts. Joint Project Watch gives you a snapshot of the key developments through March 2011 from an IFRS perspective, together with our observations on the ...  481 kB

  Supplement to Insurance accounting alert – March 2011 [nur auf Englisch]
Boards continue their re-deliberations  165 kB

  Insurance accounting alert – March 2011 [nur auf Englisch]
Insurance continues to attract significant attention from the Boards  184 kB

  Continuing the debate
A digest of the letters commenting on the IASB’s Exposure Draft Insurance Contracts  518 kB

Februar 2011Order

  Supplement to Insurance accounting alert – February 2011 [nur auf Englisch]
Boards make progress towards an insurance standard  167 kB

  Lease term and variable lease payments simplified - February 2011 (Issue 96, Supplement to IFRS outlook) [nur auf Englisch]
At their February 2011 joint meeting, the IASB and the FASB (collectively, the Boards) decided to begin making changes to their proposed model for lease accounting in response to criticism that it was overly complex and potentially costly to implement. The Boards tentatively agreed to revise the proposed definition of the lease term and the treatment of variable lease payments, but they still remain committed to requiring that all leases be recognized on the balance sheet.  475 kB

  Insurance accounting alert – February 2011 [nur auf Englisch]
IASB and FASB begin re-deliberations  777 kB

  Continuing the debate [nur auf Englisch]
A digest of the letters commenting on the IASB’s Exposure Draft Insurance Contracts 18 February 2011  230 kB

  IASB and US FASB propose a joint approach to accounting for credit losses - February 2011 (Issue 95, Supplement to IFRS outlook)
On 31 January 2011, the IASB and US FASB jointly proposed a common approach to account for impairment of financial assets managed in an open portfolio. These proposals require that financial assets would be separated into a 'good book' and 'bad book'. Credit losses on the good book would be recognized over time, while all credit losses on the bad book would be recognized immediately on transfer. The IASB published these proposals as a supplementary document to its November 2009 Exposure ...  489 kB

  IFRS outlook – January/February 2011
Past, present and future state of IFRS – X regulators reflect on the adoption of IFRS in Europe and Australia / IFRS update / Resources  2079 kB

Januar 2011Order

  Offsetting of financial instruments: Is convergence on the horizon? - January 2011 (Issue 94, Supplement to IFRS outlook)
Ever since the introduction of IFRS in Europe, the offsetting of financial assets and liabilities on the balance sheet has been a controversial issue. The ability to offset under IFRS is more limited than under US GAAP, especially for derivatives. Given the greater focus on banks' risks since the financial crisis, the Basel Committee on Banking Supervision and the Financial Stability Board have raised concerns about the major GAAP difference. In response to these concerns, the IASB and the ...  550 kB

Dezember 2010Order

  Reflecting credit in the fair value of financial instruments
The last few years have been among the most turbulent ever seen in the financial services industry. The credit crisis has highlighted the need to reflect credit risk appropriately in the fair value measurement of financial instruments. In the autumn of 2010, EY surveyed sixteen financial institutions that apply IFRS to benchmark current practice for calculating credit adjustments on financial instruments at fair value. The purpose of this survey was to identify emerging trends and ...  1536 kB

  Good Bank (International) Limited
This publication contains an illustrative set of consolidated financial statements of a fictitious group of banking companies for the year ended 31 December 2010. Good Bank (International) Limited's activities include providing retail and corporate banking, investment banking and asset management services. This publication illustrates specific IFRS disclosures made by the banking industry.  823 kB

  Amendments to IAS 12 Income Taxes - December 2010 (Issue 93, Supplement to IFRS outlook)
On 20 December 2010, the International Accounting Standards Board (IASB) issued Deferred Tax: Recovery of Underlying Assets (amendments to IAS 12) concerning the determination of deferred tax on investment property measured at fair value. The amendments introduce a rebuttable presumption that deferred tax in relation to such property should be measured on the basis that the carrying amount will be recovered through sale as well, they also incorporate SIC-21 Income Taxes - Recovery of ...  475 kB

  First-time adoption of IFRS: severe hyperinflation and removal of fixed dates - December 2010 (Issue 92, Supplement to IFRS outlook)
On 20 December 2010, the International Accounting Standards Board (IASB) issued Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (Amendments to IFRS 1). The amendments to IFRS 1 First-time adoption of International Financial Reporting Standards introduce a new deemed cost exemption for entities that have been subject to severe hyperinflation. They also remove the legacy fixed dates in IFRS 1 relating to derecognition and day one gain or loss transactions.  478 kB

  Revenue recognition under IFRS – what do respondents think of proposed changes?
In June 2010, as part of their efforts to achieve convergence of their standards and provide a single revenue recognition model that can be applied to a wide range of industries, the IASB and the FASB published a joint exposure draft proposing changes to how and when revenue is recognized under both IFRS and US GAAP. Following the end of the comment period in October, we reviewed a sample of the responses in order to understand respondents' key concerns. In this publication, we outline our ...  6203 kB

  Proposed accounting for leases
This publication provides an overview of the proposals contained in the joint International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) Exposure Draft (ED) Leases, which proposes substantial changes to lease accounting that will affect all lease arrangements. In this publication, we discuss the proposals and use examples to illustrate the potential impact on financial statements. We hope this will enable preparers of financial statements to consider ...  1209 kB

  Good Real Estate Group (International) Limited
This publication contains an illustrative set of consolidated financial statements of a fictitious group of real estate companies for the year ended 31 December 2010. Good Real Estate Group (International) Limited’s activities includes the development and leasing of investment property together with the development and sale of residential property. This publication illustrates specific IFRS disclosures made by the real estate industry. These illustrative financial statements have been ...  398 kB

  Hedge accounting under IFRS – all set for change - December 2010 (Issue 91, Supplement to IFRS outlook)
The IASB has just released an Exposure Draft - Hedge Accounting (ED) with proposals to substantially simplify hedge accounting. This is the third phase of the IASB's project to replace IAS 39. However, proposals relating to macro (portfolio) hedge accounting have not been included in this ED.  418 kB

  IASB and FASB issue updated progress report on convergence projects - December 2010 (Issue 90, Supplement to IFRS outlook)
On 29 November 2010, the IASB and the FASB jointly issued an updated progress report on their convergence projects. This supplement summarizes the reports that have been prioritized for completion by 30 June 2011, those that have been deferred, and our views on the revised agenda.  448 kB

  IFRS outlook – December 2010
Our views on the lease accounting proposals / Proposals for insurance contracts — heading towards a new standard / IFRS Foundation: Trustees solicit public comment on future strategy / IFRS monthly update / Resources  452 kB

November 2010Order

  IFRS outlook – November 2010
When should proposed new IFRS standards be applied? / Our views on the revenue recognition proposals / IFRS monthly update / Resources  1701 kB

Oktober 2010Order

  IASB completes Phase 1 of IFRS 9: Financial Instruments – Classification and Measurement - October 2010 (Issue 89, Supplement to IFRS outlook)
In November 2009, the International Accounting Standards Board (IASB) issued the first part of Phase 1 of IFRS 9 dealing with the classification and measurement of financial assets. On 28 October 2010, the IASB issued amendments to IFRS 9 to address financial liabilities. Furthermore, these amendments also incorporate the current derecognition principles of IAS 39 into IFRS 9.  427 kB

  IASB and FASB request input on when new standards should become effective - October 2010 (Issue 88, Supplement to IFRS outlook)
In an effort to assist users and preparers of financial statements by reducing the burden of adopting new financial reporting standards, as well as helping stakeholders to manage both the pace and cost of change, the IASB and the US FASB (the Boards) have published documents seeking views on when new standards should become effective.  414 kB

  Finanz- und Rechnungswesen-Unterstützung bei der Umstrukturierung Ihres Unternehmens
Unser Auftrag: Wir unterstützen Sie bei der operativen Umsetzung der das Rechnungswesen betreffenden Aspekte einer Umstrukturierung.  1377 kB

  Finanz- und Rechnungswesen-Unterstützung während Ihrer Liquidation
Unser Auftrag: Wir unterstützen Sie beim Aufsetzen und Durchführen des Liquidationsprozesses.  1377 kB

  Outsourcing/Auslagerung Ihres Finanz- und Rechnungswesens
Unser Auftrag: Entsprechend Ihren Bedürfnissen übernehmen wir vollständig oder teilweise Funktionen in Ihrem Finanz- und Rechnungswesen.  1373 kB

  Outsourcing/Auslagerung Ihrer Lohnbuchhaltung und der Verarbeitung Ihrer Sozialbeiträge
Unser Auftrag: Wir übernehmen die Lohnbuchhaltung und die Verarbeitung der Sozialversicherungsbeiträge.  1378 kB

  Unterstützung Ihres Finanzcontrollings
Unser Auftrag: Wir unterstützen Sie bei der Erstellung, Kontrolle und Analyse Ihrer Unternehmenskennzahlen.  1375 kB

  Unterstützung bei der Erstellung Ihres Konzernabschlusses
Unser Auftrag: Wir stellen in kurzer Zeit ein erfahrenes Team zur Verfügung, das Ihre Konzernrechnung erstellt.  1370 kB

  Unsere Task Force-Dienstleistung unterstützt Sie
Unser Auftrag: Wir stellen Ihnen ein professionelles Team zur Verfügung, das die Buchhaltungs-, Finanz- oder Lohnabteilung unterstützen oder übernehmen kann.  1375 kB

  Unterstützung im Falle von Problemen im Rechnungswesen
Unser Auftrag: Wir stellen rasch ein eingespieltes Team zur Verfügung, um die Funktionsfähigkeit Ihres Rechnungswesens aufrecht zu erhalten.  1368 kB

  Payroll Review
Unser Auftrag: Effizienz und interne Kontrolle der Salärabwicklung in Ihrem Betrieb verbessern; klare Transparenz schaffen und Kosten sowie strukturelle, finanzielle, funktionelle und rechtliche Risiken unter Kontrolle haben.  1371 kB

  Unterstützung Ihres Rechnungs- und Berichtswesens
Unser Auftrag: Das Rechnungs- und Berichtswesen des Unternehmens teilweise oder vollständig zu übernehmen.  1370 kB

  Proposed amendment to IFRS 1 – severe hyperinflation - October 2010 (Issue 87, Supplement to IFRS outlook)
The IASB has published an exposure draft, Severe Hyperinflation, a proposed amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards (ED), which is applicable to entities that have stopped presenting IFRS financial statements after a period when they were unable to comply with IFRS due to their functional currencies being subject to severe hyperinflation. The ED proposes that such entities are treated as first-time adopters and, as such, may elect to use the ...  207 kB

  Conceptual Framework: Objectives and qualitative characteristics - October 2010 (Issue 86, Supplement to IFRS outlook)
On 28 September 2010, the International Accounting Standards Board and the US Financial Accounting Standards Board (the Boards) announced the completion of the first phase of their joint project to develop an improved conceptual framework for International Financial Reporting Standards (IFRS) and US generally accepted accounting practices (GAAP). The objective of the conceptual framework project is to create a sound foundation for future accounting standards that are principles-based, ...  406 kB

  Open Source Community Building by Firms and Institutions [nur auf Englisch]
Presentation of Dr. Matthias Stürmer, Ernst & Young Ltd, 21 October 2010 at CERN, Geneva: Workshop on Open Source Software with Technology Transfer Perspective  999 kB

  New disclosures for derecognition of financial instruments – October 2010 (Issue 85, Supplement to IFRS outlook)
The International Accounting Standards Board (IASB) issued Amendments to IFRS 7: Financial Instruments: Disclosures on 7 October 2010 to enhance the transparency of disclosure requirements for the transfer of financial assets. The amendments will assist users to understand the implications of transfers of financial assets and the potential risks that may remain with the transferor. This Supplement considers these new requirements and their possible impact.  391 kB

  Consolidated financial statements – October 2010 (Issue 84, Supplement to IFRS outlook)
This supplement summarizes the staff draft of the proposed standard Consolidated Financial Statements, posted to the IASB website on 29 September 2010. The new IFRS will replace portions of IAS 27 Consolidated and Separate Financial Statements and SIC-12 Consolidation—Special Purpose Entities with a single standard on consolidation. Global IFRS Services will be issuing a presentation slide deck shortly, summarizing the project that engagement teams can customize to discuss with their clients ...  469 kB

  IFRS outlook – October 2010
Building a bridge between valuation and accounting standards / Proposed amendments to IAS 19: too much too soon? / IFRS monthly update / Resources  440 kB

  Revenue from contracts with customers – The road to convergence: what the revenue proposals mean in practice
The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued the Exposure Draft (ED) Revenue from Contracts with Customers in June 2010. The publication of the joint proposal is a significant step in the process of convergence of IFRS and US GAAP and will apply to entities across all industries. This publication has been developed to highlight the key principles contained in the ED and how they may impact entities when they are applied. ...  954 kB

  Open Source Software – Reif für den typischen CH KMU?
Präsentation von Dr. Matthias Stürmer, Ernst & Young AG, anlässlich der Lancierung Open Work Place am 14. September 2010 im Verkehrshaus Luzern.  1873 kB

September 2010Order

  IFRS practical matters for financial services – What do the proposed lease accounting changes mean for financial institutions? [nur auf Englisch]
This publication follows on from the Supplement to IFRS outlook Issue 79: Proposed accounting changes for leases, which was issued when the Exposure Draft Leases (ED) was published in August 2010.  592 kB

  Lessons learned
How did the financial crisis affect corporal financial reporting?  788 kB

  Deferred tax: recovery of underlying assets (proposed amendments to IAS 12) – September 2010 (Issue 83, Supplement to IFRS outlook)
On 10 September 2010, the International Accounting Standards Board (the IASB) issued an exposure draft of proposed amendments to one aspect of IAS 12 Income Taxes ('amendments'). This supplement provides a high-level summary of the proposed amendments, which would require that deferred tax assets or liabilities for certain specified assets be measured based on the presumption that the carrying amount of the underlying asset will be recovered entirely through sale.  399 kB

  IFRS outlook – September 2010
The Asian-Oceanian Standard-Setters Group – a growing voice to be heard at the table? / Our views on the Extractive Activities project / SEC solicits public comment on IFRS Work Plan topics / IFRS monthly update / Resources  1549 kB

  IFRS practical matters for the C-suite – Revenue: will your key performance measure change?
This is a publication from our Global Financial Accounting Advisory Services (FAAS) group. While it provides a summary overview of the technical accounting requirements of the proposal, its primary focus is to highlight the more pervasive effects the proposal would have on an entity – effects that extend beyond just accounting – including in areas such as financial metrics, systems, tax and stakeholder communications. The publication also discusses ways EY may be able to help ...  3926 kB

August 2010Order

  Transition relief proposed for first-time adopters – August 2010 (Issue 82, Supplement to IFRS outlook)
On 26 August 2010, the International Accounting Standards Board issued an exposure draft, Removal of Fixed Dates for First-time Adopters (ED), proposing to remove the fixed dates relating to the derecognition and day one gain or loss provisions in IFRS 1 First-time Adoption of International Financial Reporting Standards and replace them with a relative date, the date of transition to IFRSs.  155 kB

  Accounting for surface mine stripping costs incurred during the production phase – August 2010 (Issue 81, Supplement to IFRS outlook)
On 26 August 2010, the IFRS Interpretations Committee (Interpretations Committee) issued a draft interpretation (DI) on stripping costs that are incurred during the production phase of a mine. This supplement provides a high-level summary of the DI. The Interpretations Committee reached a consensus that the costs of a stripping campaign should form a component of the underlying asset to which the benefits of the campaign relate. Subsequently, these costs would be depreciated or amortized on ...  352 kB

  IASB staff draft on fair value measurement - August 2010 (Issue 80, Supplement to IFRS outlook)
The International Accounting Standards Board (IASB) posted a staff draft of the proposed standard Fair Value Measurement to its website on 19 August 2010. The proposed standard Fair Value Measurement will establish a single source of guidance for all fair value measurements, when fair value is required or permitted by IFRS. The staff draft reflects the tentative decisions to date of the US Financial Accounting Standards Board and the IASB regarding how to measure fair value.  372 kB

  Proposed accounting changes for leases – August 2010 (Issue 79, Supplement to IFRS outlook)
On 17 August 2010, the International Accounting Standards Board and the US Financial Accounting Standards Board (the Boards) issued an exposure draft (ED) of a proposed new standard on accounting for leases. This supplement provides a high-level summary of the proposed new model, which would effectively end off-balance sheet reporting for leases. This ED is a joint effort of the Boards to create a converged and consistent approach to lease accounting.  309 kB

  IFRS outlook – August 2010
Our views on the Reporting Entity project / Fair value option for financial liabilities — does the proposed change reduce or retain complexity? / Proposal for accounting for insurance contracts / IFRS monthly update / Resources  341 kB

Juli 2010Order

  UCITS IV and asset servicing – July 2010
This survey aims to explore leading servicing asset servicing firms’ views of the new directive UCITS IV.  1717 kB

  Insurance Accounting Alert – 30 July 2010 (Special edition) [nur auf Englisch]
Proposal for accounting for insurance contracts  252 kB

  IASB staff draft of new presentation model for financial statements - July 2010 (Issue 78, Supplement to IFRS outlook)
The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB, and collectively, the Boards) have posted to their respective websites, a staff draft of an exposure draft (the draft ED) of a new financial statement presentation standard. The draft ED reflects the Boards' tentative decisions to date regarding their efforts in developing a new financial statement presentation standard. The Boards' proposals are fundamentally the same, although there ...  286 kB

  IFRS outlook – July 2010
Impairment of financial assets – where is it heading? / Multiple-element arrangements – how should revenue be recognised under IFRS? / IFRIC 18 and utility companies – practical issues at every step / IFRS monthly update / Resources  466 kB

Juni 2010Order

  Limited re-exposure of fair value measurement disclosures – June 2010 (Issue 77, Supplement to IFRS outlook)
This supplement explores a number of issues following the release of the IASB’s June 2010 ED Measurement Uncertainty Analysis Disclosure for Fair Value Measurements including: the specific proposals of the ED for disclosures related to measurement uncertainty; how the ED fits in with the joint project with the FASB on Fair Value Measurements; as well as how it compares with current IFRS, the May 2009 ED and US GAAP. Comments are due to the IASB by 7 September 2010.  242 kB

  IASB and FASB focus on high priority projects – June 2010 (Issue 76, Supplement to IFRS outlook) (PDF, English
The International Accounting Standards Board and US Financial Accounting Standards Board (together, the Boards) have jointly issued a progress report, which includes a modified work plan, on their major projects. The modified work plan focuses on those projects for which the need for improvement of IFRS and US GAAP is the most urgent. For these projects, the targeted completion date of June 2011, set by the G20 leaders at the Pittsburgh Summit in September 2009, has been retained. For other ...  260 kB

  IASB and FASB propose a single revenue recognition model – June 2010 (Issue 75, Supplement to IFRS outlook)
The International Accounting Standards Board and the US Financial Accounting Standards Board recently issued an Exposure Draft Revenue from Contracts with Customers (ED), containing a joint proposal for a single revenue recognition model for most revenue transactions.  222 kB

  Capital Management in Banking
Senior executives on capital, risk, and strategy – A report prepared by CFO Research Services in collaboration with EY  142 kB

  Recover, adapt, advance: back to business in an uncertain world
Dealing with regulatory uncertainty is the number one risk and control challenge facing global banks, according to the majority of senior bank executives surveyed for Recover, advance, adapt: back to business in an uncertain world, the Global Banking & Capital Markets Center's third annual global banking risk survey. Not surprisingly, an overwhelming majority are also anticipating significant cost increases in the next 12 to 24 months in order to manage heightened regulatory requirements ...  2904 kB

  IFRS outlook – June 2010
Keeping up to date on the status of IASB projects — IFRS monthly update — Resources  352 kB

  Berufliche Vorsorge – Professionalisierung vorantreiben
Sie beabsichtigen, die gesetzliche externe Kontrollstelle für die Prüfung Ihrer Pensionskasse zu wechseln? EY führt für Sie das Mandat als Kontrollstelle nach Artikel 53 BVG aus.  883 kB

Mai 2010Order

  Insurance Accounting Alert – May 2010 [nur auf Englisch]
The IASB and FASB approach the final Exposure Draft  173 kB

  Proposed changes to the presentation of other comprehensive income – May 2010 (Issue 74, Supplement to IFRS outlook)
The IASB has issued for comment an Exposure Draft (ED/2010/5) Presentation of Items of Other Comprehensive Income (amendments to IAS 1 Presentation of Financial Statements), proposing limited changes to the presentation of other comprehensive income (OCI).  154 kB

  IASB requests feedback on FASB's proposals to increase use of fair value accounting for financial instruments – May 2010 (Issue 73, Supplement to IFRS outlook)
The US Financial Accounting Standards Board (FASB) released on 26 May 2010 new proposals on accounting for financial instruments. If adopted as proposed, this would be a significant change from current US GAAP because many more financial instruments, including loans, will be measured at fair value.  655 kB

  Rechnungswesen der Pensionskassen
Unser Auftrag: Entsprechend Ihren Bedürfnissen übernehmen wir ganz oder teilweise das Rechnungswesen Ihrer Pensionskasse gemäss Swiss Gaap FER 26.  299 kB

  Operationelle Unterstützung im Finanz- und Rechnungswesen des Bankensektors
Ausgabe 2010  192 kB

  Classification and measurement of financial liabilities – new IASB proposals – May 2010 (Issue 72, Supplement to IFRS outlook)
As part of the ongoing project to replace IAS 39 Financial instruments: Recognition and Measurement, the IASB has published an exposure draft containing proposals for the classification and measurement of financial liabilities. The Board’s proposal is to retain the existing classification and measurement requirements in IAS 39 for financial liabilities.  596 kB

  Improvements to IFRSs 2010 – May 2010 (Issue 71, Supplement to IFRS outlook)
The IASB's Improvements Project is an annual project that provides a mechanism for making necessary, but non-urgent, amendments to standards and the related Basis for Conclusions. This supplement summarizes 11 amendments to six standards and one interpretation, including transitional provisions, that were in the 2009 exposure draft of Improvements to IFRSs. Unless otherwise noted, the proposed effective date for the amendments is for annual periods beginning on or after 1 January 2011.  218 kB

  Employee benefits: significant changes proposed by the IASB – May 2010 (Issue 70, Supplement to IFRS outlook)
The IASB published a new ED Employee Benefits on 29 April which proposes major changes to the accounting for long-term employee benefits. Chief among the new proposals is the removal of the 'corridor mechanism' that many companies use for accounting for pension obligations to defer actuarial gains and losses. This change would lead to greater volatility in the value of net assets, in turn requiring companies to consider the potential implications for debt covenant ratios and other ratios.  107 kB

  IFRS outlook – May 2010
Convergence of accounting standards — can the different perspectives ever be reconciled? / Derecognition of financial instruments: the way forward / Financial reporting developments / Resources  455 kB

  IFRS foundation tools
Our IFRS foundation tools are designed as practical building blocks, which are free to clients and provide a comprehensive basis for clients and our client-service teams to keep up with the changing landscape of IFRS. The tools are updated as of 31 March 2010 and reflect the changes for June 30 and December 31 year-ends.  462 kB

  International GAAP® Disclosure Checklist
Based on International Financial Reporting Standards in issue at 31 March 2010 - Effective for entities with year-ends of 30 June 2010 or thereafter  1367 kB

  IFRS update for financial years ending 30 June 2010
This publication provides an overview of the effective and upcoming changes in IFRS standards and interpretations, highlighting key aspects of these changes. It focuses on the June 2010 year-end, but also considers the effect on the June 2011 year-end and beyond.  373 kB

  Good Group (International) Limited - Illustrative interim condensed financial statements
This edition of Good Group (International) Limited contains an illustrative set of interim condensed consolidated financial statements of Good Group (International) Limited and subsidiaries (the Group) for the six months ending 30 June 2010.  329 kB

  IFRS for SMEs: A comparison with IFRS – the basics [nur auf Englisch]
Following the issue of IFRS for SMEs as a stand-alone standard, we provide a high-level overview and an appraisal of the similarities and key differences between it and full IFRS. In particular, this guide gives an overview of the recognition and measurement differences between IFRS and IFRS for SMEs and the most likely impact of those differences.  699 kB

April 2010Order

  Insurance Accounting Alert – April 2010 [nur auf Englisch]
IASB and FASB continue to discuss significant issues to complete deliberations on insurance contract accounting  431 kB

  Foreign Account Tax Compliance Act (FATCA)
Die Herausforderungen der neuen US-Regulierung meistern  1628 kB

  Talking SMEs – April 2010 [nur auf Englisch]
Welcome to the second issue of Talking SMEs, a series of publications that looks at topical issues for SMEs. We consider which entities may apply IFRS for SMEs; some entities will need to use judgment to determine whether they are within the scope of the standard. We also explore in more detail some of the tax compliance and accounting matters that we touched on in the first issue. Finally, we offer an overview of IASB developments as they relate to IFRS for SMEs.  448 kB

  IFRS outlook – April 2010
New proposals for classifying financial instruments as equity or liability / The Fair Value Measurements standard — a project update / Financial reporting developments / Resources  393 kB

  IASB discussion paper on extractive activities – April 2010 (Issue 69, Supplement to IFRS outlook)
The lack of comprehensive financial reporting guidance for the minerals and oil and gas industries has led to significant divergence in financial reporting for extractive activities under IFRS. In response, the IASB has published a Discussion Paper (DP) for comment (that was first published in a working draft of the DP in August 2009). The DP presents the results of the research project and contains the views of the project team, which is comprised of staff from the national standard setters ...  200 kB

März 2010Order

  Proposals to describe the reporting entity – March 2010 (Issue 68, Supplement to IFRS outlook)
The IASB and the US FASB recently issued an Exposure Draft entitled Conceptual Framework for Financial Reporting: the Reporting Entity with proposals for the description of a reporting entity. This proposal is welcome given the current lack of a definition of a reporting entity and is expected to be useful to preparers, regulators and auditors. Our supplement summarizes the proposed description of a reporting entity included in the ED, which includes a discussion of what the proposals mean ...  135 kB

  Insurance Accounting Alert – March 2010 [nur auf Englisch]
IASB and FASB discuss significant issues to complete deliberations on insurance contract accounting.  432 kB

  IASB issues complete working draft on proposals to replace IAS 37 - February 2010 (Issue 67, Supplement to IFRS outlook)
In January 2010, the IASB published for comment a revised exposure draft of the measurement section of the replacement for IAS 37 Provisions, Contingent Liabilities and Contingent Assets. As part of the replacement project, the IASB has issued a working draft of the full standard (including the scope, recognition, measurement and disclosure sections) to enable interested parties to see the revised measurement guidance in the context of the proposed new IFRS as a whole. This supplement ...  982 kB

  IFRS outlook – March 2010
SEC reaffirms US commitment to IFRS / Investment companies — consolidate or measure at fair value? / The effective date of IFRIC 18 for European entities / Rate-regulated activities — where to next? / Financial reporting developments / Resources  383 kB

  Negotiation series: Controlling the effects of a non-controlling interest – March 2010
This publication considers the effects of a non-controlling interest on financial statements and the impact of management's choice of how to measure NCI at the acquisition date.  312 kB

Februar 2010Order

  Insurance Accounting Alert – February 2010 [nur auf Englisch]
IASB and FASB to discuss account driven contracts, unbundling, results of field testing and presentation on 18 February  199 kB

  Searching for clarity in uncertain tax positions
Insights for entities using or converting to IFRS  1019 kB

  Insight for Executives in Financial Services – Frühjahr 2010
Trends im Asset Management / Profitabilität im Kerngeschäft durch einschneidende Veränderungen / «Tax Transparency» – Auswirkungen und Handlungsbedarf / Asked: Boris F.J. Collardi, CEO, Julius Bär Gruppe  3330 kB

  IFRS for real estate
Current issues and financial statements survey – January 2010  1196 kB

  Amendments to financial instrument disclosure exemptions – February 2010 (Issue 66, Supplement to IFRS outlook)
The IASB has amended the transitional provisions of the March 2009 amendments to IFRS 7 to clarify its conclusions on the relief available from providing comparative disclosure information while at the same time making this relief available to first-time adopters of IFRS. These changes will benefit both existing IFRS reporters that present more than one comparative period and interim statements in the year following their initial application of the amendments and first-time adopters.  145 kB

  IFRS outlook – February 2010
Improving disclosures in financial reporting – an analyst’s perspective / IFRS adoption update / Financial reporting developments / Resources  427 kB

Januar 2010Order

  International Financial Reporting Standards: European investment fund survey – January 2010
IFRS for investment funds, an undiscovered opportunity for harmonization  1955 kB

  Insurance Accounting Alert – January 2010 [nur auf Englisch]
IASB and FASB to discuss risk adjustment, residual margin and policyholder behaviour  221 kB

  Proposals to change the measurement of non-financial liabilities – January 2010 (Issue 65, Supplement to IFRS outlook)
The IASB has issued a new exposure draft re-exposing its proposals for measuring a non-financial liability. The first ED was issued by the IASB in 2005, and when finalized will replace IAS 37 Provisions, Contingent Consideration and Contingent Assets. This new ED specifically proposes to clarify how a non-financial liability is measured - which will depend largely on whether or not the obligation can be transferred or cancelled. This supplement summarizes the proposals in this ED and its ...  115 kB

  Negotiation series: Earn-out arrangements in a business combination – impact of the revised IFRS 3 – January 2010
This publication looks at the business implications of the revised standard on accounting for earn-out arrangements. Earn-out arrangements will be classified as either remuneration expenses or contingent consideration. In this publication we look at: the nature of earn-out arrangements; how to classify the arrangement as remuneration or contingent consideration; how contingent consideration is to be accounted for. It also provides examples of the impact of the revised accounting and ...  428 kB

  IFRS outlook – January 2010
Status of IFRS in the United States / Status update — revenue recognition project / Financial reporting developments / Resources  384 kB

Dezember 2009Order

  Good Investment Fund Limited
International GAAP®: Illustrative financial statements of a fund whose puttable shares are classed as equity instrumentsfor the year ended 31 December 2009. Based on International Financial Reporting Standards in issue at 30 September 2009  782 kB

  Insurance Accounting Alert – December 2009 [nur auf Englisch]
IASB and FASB aim for common measurement objective and refine details of measurement model based on three building blocks  1014 kB

  IFRS outlook – December 2009
G-20 and the principles for sound compensation – accounting implications for cash bonus arrangements / The path of ‘leased’ resistance / Financial reporting developments / Resources  3531 kB

November 2009Order

  Prepayments of a minimum funding requirement – amendments to IFRIC 14 – November 2009 (Issue 64, Supplement to IFRS outlook)
This issue summarizes the IASB's amendment to correct an unintended consequence of IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction. The requirements of IFRIC 14 meant that some entities that were subject to minimum funding requirements could not treat any surplus in a defined benefit pension plan as an economic benefit. This amendment will allow these entities to recognize a prepayment of pension contributions as an asset rather than ...  168 kB

  Proposed financial instrument disclosure exemptions for first-time adopters – November 2009 (Issue 63, Supplement to IFRS outlook)
This issue summarizes the main elements of a new proposal from the IASB to provide relief regarding disclosure of financial instruments to first-time adopters of IFRS. In this supplement, we summarize the key features of the proposal and consider the potential impact on businesses.  132 kB

  Extinguishing financial liabilities with equity instruments – November 2009 (Issue 62, Supplement to IFRS outlook)
The International Financial Reporting Interpretations Committee (IFRIC) has issued Interpretation 19 Extinguishing Financial Liabilities with Equity Instruments which clarifies the treatment of financial liabilities that are extinguished with equity instruments. In this supplement, we summarize the key features of IFRIC 19 and consider the potential impact the interpretation may have on businesses.  158 kB

  New proposals for financial instruments at amortized cost – November 2009 (Issue 61, Supplement to IFRS outlook)
The IASB has reached another key milestone of its comprehensive project to replace IAS 39 Financial Instruments: Recognition and Measurement, with the publication of a new Exposure Draft. The ED proposes a new impairment methodology, based on expected credit losses and expected cash flows, for all financial assets measured at amortized cost. It also proposes new guidance on the use of the effective interest rate, which would apply to both financial assets and financial liabilities. In this ...  2245 kB

  Talking SMEs – November 2009 [nur auf Englisch]
We are pleased to present a new series called Talking SMEs. The IASB's aim in developing IFRS for SMEs for small and medium-sized entities was to create a standard that met the needs of entities that do not have public accountability. One in particular, was to lighten the onerous burden of reporting under full IFRS. At the same time, the standard offers an internationally recognized common reporting language for entities that meet the definition of an SME.  667 kB

  IASB publishes IFRS 9: Phase 1 of new standard to replace IAS 39 – November 2009 (Issue 60, Supplement to IFRS outlook)
The IASB has just published phase 1 of IFRS 9 Financial Instruments, the accounting standard that will eventually replace IAS 39: Financial Instruments: Recognition and Measurement. Phase 1 of the project establishes a new classification and measurement framework for financial assets.  896 kB

  Classification of financial instruments within the IFRS 7 fair value hierarchy
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 ...  964 kB

  Related party disclosures - Amendments to IAS 24 – November 2009 (Issue 59, Supplement to IFRS outlook)
The IASB has issued a revised version of IAS 24 Related Party Disclosures that clarifies and simplifies the definition of a related party. The revised standard also provides some relief for government-related entities (as defined in the amended standard) to disclose details of all transactions with other government-related entities (as well as with the government itself). In this supplement, we summarize the changes to IAS 24 and highlight the potential implications for businesses.  182 kB

  IFRS outlook – November 2009
G-20 and the principles for sound compensation — accounting implications for sharebased payment transactions / Fair value measurement — EY views / Preparing for 2009 year-end reporting under IFRS / Financial reporting developments / Resources  702 kB

  Negotiation series: Definition of a business under IFRS 3 revised – November 2009
This publication explores the guidance in IFRS 3 around the definition of a business, and applies this to some common transactions in the life sciences, real estate and extractive industries.  354 kB

Oktober 2009Order

  Classification of rights issues denominated in a foreign currency – October 2009 (Issue 58, Supplement to IFRS outlook)
The IASB’s recent amendment to IAS 32 Financial Instruments: Presentation provides relief to entities that issue rights in a currency other than their functional currency, from treating the rights as derivatives with fair value changes recorded in profit or loss. Such rights will now be classified as equity instruments when certain conditions are met. Application of the amendment is retrospective and will result in the reversal of profits or losses previously recognized. This supplement ...  89 kB

  IFRS outlook – October 2009
The changing landscape of IFRS – an interview with EY's leadership / Accounting for financial instruments – keeping pace with the changes / Debt modification and extinguishment: how modifying a company’s debt affects financial reporting / Financial reporting developments / Resources  543 kB

September 2009Order

  Insurance Accounting Alert – September 2009 [nur auf Englisch]
IASB to discuss measurement model, margin and discount rate  581 kB

  Negotiations series: Acquiring a subsidiary in stages – September 2009
The hidden consequences of the revised accounting model  584 kB

  The Internal Capital Adequacy Assessment Process (ICAAP) under Basel II
Current Developments, Challenges and Potential Solutions  951 kB

  IFRS outlook – September 2009
Proposed new tax accounting standard — a missed opportunity? / Capitalisation of borrowing costs – distinction between general and specific borrowings / Resources  464 kB

August 2009Order

  Accounting for investment property under construction (IPUC) – a practical guide
In May 2008, the IASB, as part of its annual improvements process, approved amendments that brought IPUC into the scope of IAS 40 for annual periods beginning on or after 1 January 2009 and required entities reporting under IFRS to re-classify IPUC from IAS 16 to IAS 40. This publication provides practical guidance on the implementation of amendments to IAS 40 and the relevant illustrative financial statement disclosures.  619 kB

  Annual improvement 2009 – Summary of proposals – August 2009 (Issue 57, Supplement to IFRS outlook)
The IASB's Improvements Project is an annual project that provides a mechanism for making necessary but non-urgent amendments. This supplement summarises the proposed amendments in the 2009 exposure draft.  228 kB

  IASB proposes significant changes to the IAS 19 discount rate – August 2009 (Issue 56, Supplement to IFRS outlook)
The IASB have proposed changes to the method of determining the discount rate to be used when applying IAS 19 Employee Benefits. This supplement summarizes the proposed changes and the business implications of the proposals.  87 kB

  IASB draft discussion paper on extractive activities – August 2009 (Issue 55, Supplement to IFRS outlook)
Following their decision to defer publication of the Extractive Activities discussion paper until early 2010, the IASB has published a working draft of the discussion paper, which presents the project team's findings and recommendations as a result of their research. This supplement summarizes the main findings and recommendations presented in the working draft for the minerals and oil & gas industries.  182 kB

  Proposals for extinguishing financial liabilities with equity instruments and right issues in a foreign currency – August 2009 (Issue 54, Supplement to IFRS outlook)
This supplement summarizes and highlights potential implications of the recent proposals issued by the IFRIC and the IASB. The IFRIC issued Draft Interpretation D25 Extinguishing Financial Liabilities with Equity Instruments which clarifies the treatment of financial liabilities that are extinguished with equity instruments, while the IASB issued an Exposure Draft Classification of Rights Issues – Proposed amendment to IAS 32 proposing a limited change to the classification of rights issues ...  280 kB

  IFRS outlook – August 2009
Ways to move forward from the financial crisis / Proposed lease accounting model — a step too soon? / Requirements for a third balance sheet in IFRS financial statements / Financial reporting developments / Resources  817 kB

  The Internal Capital Adequacy Assessment Process (ICAAP) under Basel II
Current Developments, Challenges and Potential Solutions  11301 kB

Juli 2009Order

  Proposals for accounting for rate-regulated activities – July 2009 (Issue 53, Supplement to IFRS outlook)
The IASB has published an Exposure Draft of its proposals for accounting for rateregulated activities in response to several requests for clear guidance. This supplement considers the scope of the proposed guidance and the impact for businesses, particularly for those countries that are in the process of converting to IFRS where accounting for the effect of rate regulation is already in place for some sectors. Comments are due by 20 November 2009.  152 kB

  Amendments to IFRS 1 – July 2009 (Issue 52, Supplement to IFRS outlook)
The IASB has issued Amendments to IFRS 1 - Additional Exemptions for First-time Adopters- providing additional relief for some entities applying IFRS for the first time, in particular: 1) the measurement of oil and gas assets for entities using the "full cost accounting method" under local GAAP; and 2) the assessment of leasing contracts in accordance with IFRIC 4. This supplement summarizes the proposals and their impact on businesses.  85 kB

  New proposals from the IASB to account for financial instruments – July 2009 (Issue 51, Supplement to IFRS outlook)
The first phase of the comprehensive project to replace IAS 39 Financial Instrument: Recognition and Measurement has reached a key milestone - the publication of the Exposure Draft (ED) on Financial Instruments: Classification and Measurement. In this supplement, we summarize the key proposals set out in the ED and their likely impact on businesses. The proposals to have only two measurement categories (fair value and amortized cost) are in line with the IASB's aim of reducing the complexity ...  284 kB

  IFRIC decisions on rights issues, debt to equity swaps and impairment of equity investments – July 2009 (Issue 50, Supplement to IFRS outlook)
At the July 2009 meeting, the IFRIC made some important decisions about accounting for financial instruments - namely accounting for rights issues denominated in a foreign currency, the meaning of 'significant or prolonged' in the context of impairment of available for sale equity securities, and accounting for debt to equity swaps. This supplement summarizes the key decisions and highlights potential implications for entities. In summary, the IFRIC will request the Board to amend IAS 32 ...  95 kB

  IFRS for SMEs – July 2009 (Issue 49, Supplement to IFRS outlook)
The IASB has issued its standard - IFRS for SMEs - which contains a number of significant changes to some of the proposals that were made in the Exposure Draft. This supplement contains a summary of the IFRS for SMEs, its scope, key areas where options in full IFRS have been removed and key areas where the accounting for SMEs differs to full IFRS. For smaller entities, the standard is expected to reduce compliance costs and simplify the financial statements. However, they will need to ...  203 kB

  Proposed guidance for management commentary – July 2009 (Issue 48, Supplement to IFRS outlook)
This supplement considers the key proposals outlined in a new Exposure Draft (ED) issued by the IASB on non-binding guidance for preparing management commentary that should improve the consistency and comparability of management commentary across jurisdictions. This is more important than ever in today's uncertain financial climate, because it contributes to good corporate governance as well as quality financial reporting that explains an entity's financial performance relative to ...  187 kB

  IASB seeks input on a new impairment model – July 2009 (Issue 47, Supplement to IFRS outlook)
The IASB has issued a Request for Information on the feasibility of an expected cash flow approach to impairment of financial assets as part of its project to replace IAS 39. The adoption of the expected cash flow approach should help to reduce some of the complexity of the current approach under IAS 39, but businesses may face a significant challenge in adapting their processes and information systems to obtain relevant cash flow information. This supplement summarizes the key aspects of ...  89 kB

  IASB issues Discussion Paper on 'own credit risk' – July 2009 (Issue 46, Supplement to IFRS outlook)
The IASB has recently published a Discussion Paper on the role of an entity's own credit risk in liability measurement, often referred to as 'own credit risk'. The scope of the DP seems to be financial and non-financial liabilities measured on a current measurement basis (including fair value). In this Supplement, we summarize the arguments presented by the IASB for and against including own credit risk and also highlight some of the potential implications. Constituents need to consider ...  245 kB

  IFRS outlook – July 2009
Responding to the financial crisis / Private equity funds – accounting for investments / Borrowing costs and the role of foreign currendy exchange gains or losses / Financial reporting developments / Resources  438 kB

  Insight for Executives in Financial Services – Sommer 2009
Schweizer Finanzdienstleister – Bewältigung der aktuellen Herausforderungen / Veränderte Wertschöpfungskette in Schweizer Banken / Insurance Center of Excellence in Zürich / Asked: Joachim H. Strähle, CEO, Bank Sarasin  5873 kB

Juni 2009Order

  Group cash-settled share-based payment transactions – June 2009 (Issue 45, Supplement to IFRS outlook)
In an effort to provide guidance on the accounting for cash-settled share-based payment transactions, the IASB recently amended the definitions in IFRS 2 for transactions and arrangements, and the scope of the standard. In this supplement, we consider the effect of these changes and include illustrations of the potential impact of different arrangements for subsidiaries and parents. Businesses need to consider the potential tax accounting consequences of these amendments and the impact on ...  203 kB

  IFRS outlook – June 2009
What is going on with financial instruments? / Equity accounting: a time for change? / Financial reporting developments / Resources  435 kB

  Prepayments of a minimum funding requirement - proposed amendment to IFRIC 14 – June 2009 (issue 44, Supplement to IFRS outlook)
The practical application of the guidance in IFRIC 14 for applying IAS 19 Employee Benefits to restrict a pension asset in a defined benefit plan to its recoverable amount has had a number of unintended consequences for entities in some jurisdictions. The IASB has proposed a limited amendment to give entities the ability to recognize an asset for prepayments of minimum funding requirement contributions. This supplement contains an example illustrating how this amendment would apply and ...  94 kB

  ED Fair value measurement - proposals for a new standard – June 2009 (issue 43, Supplement to IFRS outlook)
In response to issues that arise when assets, liabilities and equity instruments are measured at fair value, the IASB has issued an Exposure Draft proposing a single consistent definition of fair value; the establishment of a single framework for measuring fair value; and extends disclosures required when fair value information is disclosed or used as a measurement method. The proposals are likely to result in companies having to make changes to their information systems to accommodate the ...  160 kB

Mai 2009Order

  IASB tentative decisions on IAS 39 - May 2009 (Issue 42, Supplement to IFRS outlook)
The IASB has adopted a working premise to use a two-category approach to measure financial instruments at either: (a) fair value; or (b) amortised cost. Under this approach, the Board expects to retain a fair value option, prohibit reclassifications between the two categories, eliminate 'tainting' rules, and for certain instruments, allow presentation of fair value changes in other comprehensive income. A new Exposure Draft containing these proposals is expected in July 2009, with the final ...  145 kB

  IFRIC provides tentative guidance on the meaning of 'significant or prolonged' – May 2009 (Issue 41, Supplement to IFRS outlook)
The lack of application guidance in IAS 39 Financial Instruments: Recognition and Measurement on the meaning of a 'significant or prolonged' decline in the fair value of an equity instrument (that is classified as available-for-sale) to establish whether it is impaired, has lead to considerable diversity in practice.  87 kB

  European fraud survey 2009 [nur auf Englisch]
Is integrity a casualty of the downturn?  1060 kB

  Improvements to IFRSs – May 2009 (Issue 40, Supplement to IFRS outlook)
This publication summarises the IASB's second omnibus of amendments to its standards and the related Basis for Conclusions. The Improvements Project is an annual project that provides a mechanism for making necessary but non-urgent amendments. This document contains 15 amendments to 12 standards which result from the proposals that were contained in Exposure Drafts issued by the IASB.  198 kB

  IASB conclusions on the FASB FSPs and plans to replace IAS 39 – May 2009 (Issue 39, Supplement to IFRS outlook)
In line with its stated intention to reduce the complexity of accounting standards for financial instruments and to address issues arising from the financial crisis, the IASB has released a timetable for a comprehensive and urgent review of IAS 39 and to publish proposals within six months. The IASB has responded to the FASB's FSPs as follows: on fair value measurement, it has confirmed that the FSP is consistent with the existing guidance in IFRS and for the avoidance of doubt, ...  99 kB

  IFRS outlook – May 2009
Consolidations – do the proposed amendments really make things better? / Financial statement presentation – a step forward? / Financial reporting developments / Resources  368 kB

April 2009Order

  FASB issues FSPs on fair value measurement and impairment of financial instruments – April 2009 (Issue 38, Supplement to IFRS outlook)
The FASB issued its final FASB Staff Positions (FSPs)relating to determining fair value when the volume and level of activity have decreased, recognising and measuring impairment of debt securities. In March the IASB invited comments on the draft proposals. This publication is an update to Supplement to IFRS outlook issue 33: IASB seeks input on recent FASB proposals - fair value measurements and impairment of financial instrument, to reflect the text of the final FSPs, which incorporate ...  493 kB

  IFRS outlook – April 2009
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  370 kB

  Derecognition of financial instruments - proposed amendments to IAS 39 and IFRS 7 – April 2009 (Issue 37, Supplement to IFRS outlook)
The IASB has published an exposure draft which proposes to improve the derecognition provisions included in IAS 39 for financial instruments. The exposure draft also proposes changes to IFRS 7 introducing new qualitative and quantitative disclosure requirements related to derecognition of financial instruments. The proposed derecognition requirements for financial assets, which are based on a control based model, are simpler than those in the current IAS 39, while the proposals for ...  168 kB

  ED Income Tax - A Proposal to replace IAS 12 – April 2009 (Issue 36, Supplement to IFRS outlook)
The IASB has issued an Exposure Draft to replace IAS 12 Income Taxes. The most important changes include definitions of 'tax basis' and 'temporary difference', exceptions to the 'temporary difference' approach, allocation of tax components to comprehensive income or equity, uncertain tax positions, and transitional and first-time adoption provisions.  160 kB

  Tax Alert – 3 April 2009 [nur auf Englisch]
The IASB issues an Exposure Draft to replace IAS 12 (Income Taxes)  169 kB

März 2009Order

  IFRS Outlook: 1. Quartal 2009
Überblick über die internationalen Rechnungslegungsstandards  710 kB

  Leases project preliminary views – March 2009 (Issue 35, Supplement to IFRS outlook)
This supplement summarizes the proposals in the Discussion Paper Leases, issued by both the IASB and FASB. This DP is the output of a joint project to develop a common lease accounting standard to ensure that the assets and liabilities arising from lease contracts are recognized in the statement of financial position. Under the proposed new model, which would eliminate operating leases, lessees would record an asset representing their right to use the leased asset during the term of the ...  156 kB

  Reclassification of financial assets – March 2009 (Issue 34, Supplement to IFRS outlook)
This supplement is an update to Supplement to IFRS outlook Issue 23, summarizing the amendments the IASB has made to IFRS regarding the reclassification of certain financial assets from held for trading to the held to maturity, available for sale, or loans and receivables categories including the recent amendments to IFRIC 9.  820 kB

  IASB seeks input on recent FASB proposals - fair value measurements and impairment of financial instruments – March 2009 (Issue 33, Supplement to IFRS outlook)
This week, the FASB exposed for comment two FSPs affecting the application of fair value to financial instruments, and accounting for impairment of securities. The IASB has not proposed amendments to IFRS, but is seeking views as to how it should proceed, particularly given the significant differences that already exist between IFRS and US GAAP as it relates to impairment.  200 kB

  Embedded Derivatives: Amendments to IFRIC 9 and IAS 39 – March 2009 (Issue 32, Supplement to IFRS outlook)
The IASB has just published Embedded Derivatives: Amendments to IFRIC 9 and IAS 39. Entities must assess whether to separate an embedded derivative from a host contract in the case where the entity reclassifies a hybrid financial asset out of the fair value through profit or loss category. The amendments to IFRIC 9 require an assessment to be made either when the entity first became party to the contract or when a change in the terms of the contract significantly modifies expected cash flows.  89 kB

  Amendments to IFRS 7 – March 2009 (Issue 31, Supplement to IFRS outlook)
The IASB has now finalised the amendments to IFRS 7 that are intended to enhance the disclosures for fair value measurement and liquidity risk. Entities will be required to use a 3- level hierarchy of disclosures for financial instruments recorded at fair value. Businesses will need to carefully consider whether they need to modify their management information systems and internal controls to capture both the quantitative and qualitative disclosures required by the amendments.  142 kB

  IFRS outlook – March 2009
IFRS for non-publicly accountable entities: much more than a change of name / IFRS 3R: avoiding the transition traps / Financial reporting developments / Resources  352 kB

Februar 2009Order

  Proposed amendments to IFRIC 9 and IFRIC 16 – February 2009 (Issue 30, Supplement to IFRS outlook)
The IASB has issued an ED proposing amendments to IFRIC 9 - revising the scope to exclude business combinations between entities under common control and the formation of joint ventures and IFRIC 16 - allowing, in a hedge of a net investment in a foreign operation, the qualifying hedging instruments to be held by any entity or entities within the group, including the foreign operation itself, provided that all of the requirements of IAS 39 Financial Instruments: Recognition and Measurement ...  98 kB

  IFRS outlook – February 2009
Financial reporting in times of uncertainty / Goodwill disclosures under the microscope / Financial reporting developments / Resources  372 kB

  Transfers of assets from customers – February 2009 (Issue 29, Supplement to IFRS outlook)
The transfers of assets from customers to entities in sectors such as telecoms and utilities has resulted in diversity in the accounting methods used. This has led the IFRIC to issue Interpretation IFRIC 18 Transfers of Assets from Customers, providing guidance on when and how to recognise such assets. Entities will need to carefully analyse all the facts and circumstances to assess whether they actually control the assets in question and whether they need to make changes to their revenue ...  257 kB

Januar 2009Order

  ED Investments in debt instruments - proposed amendments to IFRS 7 – January 2009 (Issue 28, Supplement to IFRS outlook)
The IASB has published an ED proposing amendments to IFRS 7 Financial Instruments: Disclosures that would require further disclosures for investments in debt instruments that are not accounted for as at fair value through profit or loss. As the proposal requires adoption for 2008 year-ends, entities will face the challenge of having only a very short period of time to gather the necessary additional information.  94 kB

  IFRS outlook – January 2009
What is next for the IASB’s extractive activities project? / Revenue recognition - a new approach / Financial reporting developments / Resources  473 kB

  ED Embedded Derivatives – Proposed Amendments to IFRIC 9 and IAS 39 – January 2009 (Issue 27, Supplement to IFRS outlook)
The IASB has issued an ED proposing changes to IFRIC 9 and IAS 39 to clarify some aspects of the previous set of amendments that it issued in October entitled Reclassification of financial assets (Amendments to IAS 39 and IFRS 7). The proposed changes would impact businesses that have already reclassified hybrid financial instruments, or will do so, in accordance with IAS 39.  106 kB

  Get ready for IFRS 2009 - Sind sie bereit für IFRS Version 2.0 (2009)?
Diese Publikation informiert über die bevorstehenden Änderungen der vom IASB und IFRIC veröffentlichen Standards und diskutiert deren Konsequenzen aus Unternehmenssicht.  291 kB

Dezember 2008Order

  Consolidated financial statements – December 2008 (Issue 26, Supplement to IFRS outlook)
The IASB recently issued an Exposure Draft (ED) on consolidated financial statements that would replace IAS 27 and SIC-12. The proposals contained in the ED will require entities holding investments to exercise greater judgement imposed by a new definition of control of an entity and to introduce additional procedures to make the necessary assessments, respond to changes in circumstances and to make the additional disclosures - particularly for involvement with 'Structured Entities'.  214 kB

  ED Related Party Disclosures - Proposed amendments to IAS 24 - Relationships with the State – December 2008 (Issue 25, Supplement to IFRS outlook)
Under the current requirements of IAS 24 Related Party Disclosures, state-controlled entities may find it difficult and costly to provide all required disclosures of transactions with other state-controlled entities.  161 kB

  Revenue recognition project preliminary view – December 2008 (Issue 24, Supplement to IFRS outlook)
The IASB and the FASB issued a discussion paper entitled Preliminary Views on Revenue Recognition in Contracts with Customers relating to their ongoing joint revenue recognition project. This project has the potential to significantly change how and when revenue is recognized for many companies. And in turn it may affect how a company communicates with its key stakeholders.  200 kB

  Reclassification of financial assets – December 2008 (Issue 23, Supplement to IFRS outlook)
This publication combines and updates our two recent supplements to IFRS outlook (Issues 16 and 18) that covered amendments to IAS 39 and IFRS 7. It expands the guidance, providing a decision tree, frequently asked questions and updated illustrative examples.  4122 kB

  IFRS outlook – December 2008
The impact of the credit crisis on share-based payment awards / What is a business unter IFRS 3 revised? / Financial reporting developments / Resources  387 kB

  Good Group (International) Limited: International GAAP Illustrative Financial Statements
Ficticious financial statements incorporate IFRSs as of 30 September 2008, illustrate IFRS accounts for the year ending 31 December 2008.  986 kB

November 2008Order

  Beyond – November 2008
Mastering Uncertainty: Konjunktur | Wirtschaftszyklus | Lifestyle of Health and Sustainability | Umgang mit Ressourcen / Interviews mit: Philip Mosimann, Bucher Industries AG | Jürg Witmer, Givaudan | Roman Kurmann, Clariden Leu  978 kB

  Restructuring IFRS 1 – First-time adoption of IFRS – November 2008 (Issue 22, Supplement to IFRS outlook)
The IASB recently issued a revised version of IFRS 1. There are no changes to the substance of accounting by first-time adopters but this version is structured in a more readable format that takes account of the amendments adopted since IFRS 1 was issued in 2003.  110 kB

  IFRIC 17 Distributions of Non-cash Assets to Owners – November 2008 (Issue 21, Supplement to IFRS outlook)
This supplement summarizes the main requirements of IFRIC 17 Distributions of Non-cash Assets to Owners. The interpretation is wide applying to any non-reciprocal distribution of non-cash or assets. The supplement also includes a summary of the key impacts that businesses should consider.  161 kB

  IFRS–Survey 2008
IFRS aus Anwendersicht – Was es für eine effiziente Umsetzung braucht  403 kB

  US SEC Roadmap – November 2008 (Issue 20, Supplement to IFRS outlook)
On 14 November 2008, the SEC issued its long-awaited proposed Roadmap for the potential use of IFRS by US issuers. The SEC’s proposal may well influence decisions made by the IASB and its parent organization, the International Accounting Standards Committee Foundation and, therefore, affect entities outside the US as well. The proposed Roadmap is the most significant step the SEC has taken towards adopting a single set of high-quality global accounting and financial reporting standards. We ...  794 kB

  IASB Expert Advisory Panel: measuring and disclosing the fair value of financial instruments in markets that are no longer active – November 2008 (Issue 19, Supplement to IFRS outlook)
On 31 October 2008, the IASB released a report summarizing the discussions of the Expert Advisory Panel that was convened in April 2008 to identify best practices and establish guidance for measuring and disclosing the fair value of financial instruments in markets that are no longer active.  164 kB

  IFRS outlook – November 2008
The road ahead for pension accounting / Easier said than done. selecting an appropriate measurement basis for insurance / Reducing complexity in reporting financial instruments / Financial reporting developments / Resources  1033 kB

Oktober 2008Order

  Reclassification of financial assets, part 2 – October 2008 (Issue 18, Supplement to IFRS Outlook)
This publication is an update to Supplement 16 (issued on 17 October 2008). It addresses further implementation questions that have arisen in respect of the amendments to IAS 39 and IFRS 7, and presents several examples of such reclassifications.  1956 kB

  ED Improving Disclosures about Financial Instruments - Proposed amendments to IFRS 7 – October 2008 (Issue 17, Supplement to IFRS Outlook)
This publication summarizes the IASB's recent Exposure Draft on improvements for disclosures to financial instruments. The proposed amendments affect disclosure requirements in two areas - fair value measurement and liquidity risk.  586 kB

  Reclassification of financial assets – October 2008 (Issue 16, Supplement to IFRS Outlook)
This issue provides an overview of the amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures which allows reclassification of certain financial instruments from held for trading to either held to maturity, loans and receivables or available for sale categories under certain circumstances. In addition, it contains a preliminary analysis of some of the considerations when applying the amendment.  149 kB

  IFRS outlook – October 2008
The accounting profession responds to the credit crisis / Testing for impairment during financial crises and recession / Distributor arrangements / Financial reporting developments / Resources  381 kB

  ED Discontinued Operations - Proposed Amendments to IFRS 5 – October 2008 (Issue 15, Supplement to IFRS Outlook)
The IASB has just published an Exposure Draft, as part of a joint project with FASB, to develop a common definition of 'discontinued operations' and to require common disclosures that would focus on the balance sheet classification of disposal groups rather than income statement effects.  128 kB

  Amendments to IFRS – First-time Adopters, Additional exemptions – October 2008 (Issue 14, Supplement to IFRS Outlook)
This issue looks at the further exemptions from the full retrospective application of IFRS proposed in a recent Exposure Draft from the IASB. These will mainly affect the oil and gas sector and regulated industries. First-time adopters should benefit from cost reductions, but there are planning implications and other consequences that need to be considered.  121 kB

September 2008Order

  Kollektive Kapitalanlagen – Gesetzgebung und Publikationen
Aktualisierte und erweiterte Auflage der Ernst & Youngshort Broschüre zu den kollektiven Kapitalanlagen / Inhalt: Kollektivanlagengesetz (KAG) und -verordnungen sowie ausgewählte Rundschreiben der Eidgenössischen Bankenkommission (EBK) und Richtlinien der Swiss Funds Association (SFA), inklusive Stichwortverzeichnis  4167 kB

  IFRS outlook – September 2008
Feature: SEC roadmap / Technical focus: Post-employment benefits – views on proposed amendments; Guidance on the fair value of financial instruments in markets that are no longer acitve / Upcoming Comment Letters / Resources  391 kB

  Results-based management at the heart of a new public governance?
An overview of public policy evaluation in Europe, 2008  1916 kB

August 2008Order

  IFRS in the banking industry
This publication provides an analysis of the disclosures made in the first year of mandatory adoption of IFRS 7 Financial Instruments: Disclosures, by the 24 largest European banks. We set out examples of the disclosures given and comment on the practical difficulties involved in preparing and interpreting this information.  4370 kB

  IFRS 7 in the insurance industry [nur auf Englisch]
EY has published "IFRS 7 in the insurance industry," which examines how IFRS 7 Financial Instruments has been applied in the insurance industry, highlighting challenges faced by insurance companies in applying the standard and drawing comparisons between them. The report is based on an analysis of the IFRS 7-specific disclosures in the annual financial statements of 16 of the largest insurers reporting under IFRS.  2744 kB

Juli 2008Order

  IFRS outlook – July 2008
Executive Summary / Interview: IFRS from an analyst's perspective / Technical focus: Financial instruments with characteristics of equity / Financial reporting developments / Resources  294 kB

  IFRIC 15 – Agreements for the Construction of Real Estate – July 2008 (Issue 10, Supplement to IFRS Outlook)
This publication summarizes an interpretation which addresses the divergence in construction of real estate accounting treatment and clarifies when and how revenue and related expenses from the sale of a real estate unit should be recognized if an agreement between a developer and a buyer is reached before the construction of the real estate is completed. Furthermore, the interpretation provides guidance on how to determine whether an agreement is within the scope of IAS 11 or IAS 18.  153 kB

  IFRIC 16 Hedges of a Net Investment in a Foreign Operation – July 2008 (Issue 9, Supplement to IFRS Outlook)
This publication summarizes an interpretation which provides guidance on identifying the foreign currency risks that qualify for hedge accounting in the hedge of a net investment; where within the group the hedging instrument(s) can be held in the hedge of a net investment; and how an entity should determine the amount of foreign currency gain or loss, relating to both the net investment and the hedging instrument, to be recycled on disposal of the net investment.  236 kB

  Accounting for the credit crisis, part 2 – July 2008 (Issue 8, Supplement to IFRS Outlook)
This publication is an update to Accounting for the Credit Crisis, (a special edition of Developments in Financial Instruments), that we issued in November 2007 (see box below). It summarises some of the many developments in the last six months.  471 kB

  Insight for Executives in Financial Services – Sommer 2008
EY schafft EMEIA und europaweite Financial Services Organisation / Risk Convergence in Financial Services / Environmental Banking / Asked: Brady W. Dougan, CEO, Credit Suisse Group  3331 kB

  Exposure Draft on the objective and characteristics of financial reporting - July 2008 (Issue 7, Supplement to IFRS Outlook)
This supplement summarises the key proposals that the US FASB and the IASB recently published on the objective and characteristics of financial reporting, as part of their joint conceptual framework project.  133 kB

Juni 2008Order

  IFRS outlook – June 2008
Executive summary / Featured article: Getting ready for IFRS / Technical focus: Employee terminations — cancellation or forfeiture? / Financial reporting developments / Resources  385 kB

  Reducing complexity in reporting financial instruments
On 19 March 2008, the International Accounting Standards Board (IASB or Board) issued a Discussion Paper (DP) Reducing Complexity in Reporting Financial Instruments which explores possibilities for the replacement of IAS 39 Financial Instruments: Recognition and Measurement and its equivalent US GAAP guidance.  624 kB

  IFRS Advisory: Wir unterstützen Sie, aktuelle und zukünftige Herausforderungen im IFRS Umfeld zu bewältigen
IFRS werden zum Referenzwerk für weltweit gültige Rechnungslegungsstandards. Die wachsende Komplexität bedeutet eine grosse Herausforderung für die CFOs und wirkt sich in vielerlei Hinsicht auf die Geschäftstätigkeiten aus. Um Überraschungen zu vermeiden, ist es entscheidend, sich mit diesen Themen rechtzeitig auseinanderzusetzen. EY unterstützt Unternehmen adäquat in der Handhabung der wachsenden Anforderungen.  493 kB

  Improvements to IFRS - June 2008 (Issue 6, Supplement to IFRS Outlook)
The improvements project is an annual project that provides a mechanism for making non-urgent, but necessary, amendments to standards, primarily with a view to removing inconsistencies and clarifying wording.  288 kB

  Amendments to IFRS 1: First-time Adoption and IAS 27 Consolidated and Separate Financial Statements - June 2008 (Issue 5, Supplement to IFRS Outlook)
IAS 27 was based on a concept of capital maintenance, which was considered by many to be outdated and led to difficulties when applying the cost model to investments. The IASB issued an amendment to IFRS 1 First-time Adoption of IFRS and IAS 27 to address the referring issues.  132 kB

Mai 2008Order

  Good Group (International) Limited – Interim Statements 30 June 2008
The interim condensed consolidated financial statements for a fictitious company based in "Euroland", a fictititous country in Europe, and reporting in Euros. The financial statements incorporate all IFRS in issue at 31 March 2008, and are in accordance with IAS 34 Interim Financial Reporting.  2983 kB

  10th Global Fraud Survey [nur auf Englisch]
Corruption or compliance – weighing the costs  1456 kB

April 2008Order

  Schweizer Prüfungsstandard (PS 890)
Prüfung der Existenz des internen Kontrollsystems – Zusammenfassung der wesentlichen Vorschriften  159 kB

  Internes Kontrollsystem
Die Anforderungen im Hinblick auf die Umsetzung von Art. 728a Abs. 1 Ziff. 3 OR  203 kB

  The Future of Risk Management and Internal Control
In today's business environment, the overall profile of risk management and internal controls has increased, resulting in greater responsibilities for those who manage enterprise risk. As such, executive management and board members have higher expectations for the oversight and management of their key business risk, and how risk and control efforts support overall business performance.  764 kB

  Discussion paper: preliminary views on amendments to IAS 19 Employee Benefits – April 2008 (Issue 4, Supplement to IFRS Outlook)
The International Accounting Standards Board (IASB) has launched a two-phase project to reconsider accounting for post-employment employee benefits. The project, as a whole, will involve a fundamental review of all aspects of post-employment benefit accounting.  188 kB

  Puttable financial instruments and obligations arising on liquidation – April 2008 (Issue 1, Supplement to IFRS Outlook)
On 14 February 2008, the International Accounting Standards Board (IASB) issued an amendment to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements for Puttable Financial Instruments and Obligations Arising on Liquidation.  199 kB

  Liabilities and equity – April 2008 (Issue 2, Supplement to IFRS Outlook)
0n 28 February 2008, the International Accounting Standards Board (IASB) issued a Discussion Paper comprising the Financial Accounting Standards Board (FASB) Preliminary Views Financial Instruments with Characteristics of Equity document and an Invitation to Comment. The Disscussion Paper seeks to simplify and improve financial reporting for financial instruments with characteristics of equity.  221 kB

  Developments in IFRS for Financial instruments – April 2008 (Issue 3, Supplement to IFRS Outlook)
This supplement summarises the main discussions and conclusions reched conerning financial instruments at the February and march 2008 meetings of the International Accounting Standards Board (IASB), as well as the March 2008 meeting of the International Financial Reporting Interpretations Committee (IFRIC).  229 kB

  IFRS outlook – April 2008
Executive summary / Featured article: Update on SEC activities and IFRS in the US / Interview with Paul Ebling: The challenges facing EFRAG in today's changing environment / Technical focus: Certified emission reductions – how should they be accounted for? / IASB highlights / IFRIC highlights / Resources  531 kB

  Finanz- und Rechnungswesen - Jahrbuch 2008
Trends im Finanz- und Rechnungswesen frühzeitig erkennen! Lieber agieren statt reagieren! Das Jahrbuch 2008 informiert Sie über alle wichtigen Themen mit Erfahrungsberichten, Fallstudien und umsetzungsorientierten Lösungsansätzen.

Preis: CHF 98 pro Stück

 

März 2008Order

  Good Group (International) Limited
Muster-Konzernabschluss nach IFRS (Auf Grundlage der bis zum 31. August 2007 vom IASB/IFRIC veröffentlichten Standards und Interpretationen)  1385 kB

Februar 2008Order

  Schweizer Prüfungsstandard (PS 890) – Prüfung der Existenz des internen Kontrollsystems
Zusammenfassung der wesentlichen Vorschriften  79 kB

  IFRS Alert – February 2008 (Issue 28, Supplement to Global EYe on IFRS)
Good Group (International) Limited - Update on Standards issued but not yet effective.  105 kB

  IFRS Alert – February 2008 (Issue 27, Supplement to Global EYe on IFRS)
Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation  73 kB

  Global EYe on IFRS – February 2008
Executive summary / Interview with Sir David Tweedie: What are the forthcoming challenges for the IASB and IFRS? / Featured article: Accounting for joint arrangements – proposed changes / Technical focus: Contingent consideration – when is it compensation for future services? / IASB highlights / IFRIC highlights / Resources  2250 kB

  Business Combinations and Consolidated Financial Statements
How the changes will impact your business  436 kB

  International GAAP® 2008
International GAAP® 2008 ist die einzige Publikation über IFRS mit globalem Fokus. Experten der EY International Financial Reporting Group haben dieses umfassende Werk verfasst. Diese neue und bedeutungsvolle Auflage bietet praktische Hilfe und Interpretationen von Spezialisten. Sie behandelt alle Aspekte zur richtigen und effektiven Anwendung von IFRS und beinhaltet ein neues Kapitel über die Rohstoffindustrie (Bergbau, Öl und Gas), den grössten industriellen Sektor der Welt.

Preis: CHF 245 pro Stück

 

  Entity Level Controls
Strengthening Internal Control Through More Effective and Efficient Entity-Level Controls  261 kB

Januar 2008Order

  Developments in IFRS for financial instruments
Issue 28 – January 2008  95 kB

  IFRS Alert – January 2008 (Issue 26, Supplement to Global EYe on IFRS)
IFRIC Draft Interpretations D24 – Customer Contributions  78 kB

  IFRS Alert – January 2008 (Issue 25, Supplement to Global EYe on IFRS)
Amendments to IFRS 2 Share-based Payment – Vesting Conditions and Cancellations  70 kB

  IFRS Alert – January 2008 (Issue 24, Supplement to Global EYe on IFRS)
IFRIC Draft Interpretation D23 Distribution of Non-cash Assets to Owners  53 kB

  IFRS Alert – January 2008 (Issue 23, Supplement to Global EYe on IFRS)
Business Combinations and Consolidations – Revisions to IFRS 3 and IAS 27  693 kB

Dezember 2007Order

  IFRS Alert – December 2008 (Issue 22, Supplement to Global EYe on IFRS)
Exposure Draft: Proposed Amendments to IFRS 1 First-time Adoption of IFRS and IAS 27 Consolidated and Separate Financial Statements – Cost of an Investment in a Subsidiary, Jointly Controlle Entity or Associate  218 kB

  IFRS Alert – December 2007 (Issue 21, Supplement to Global EYe on IFRS)
Exposure Draft of Proposed Amendments to IFRS 2 and IFRIC 11 – Group Cash-settled Share-based Payment Transactions  230 kB

  Global EYe on IFRS, December 2007
Executive Summary / Feature article: Revenue Recognition / Interview: IFRS: As application of IFRS continues to grow, what challenges lie ahead? / Technical Focus: Financial Guarantee Arrangements - have you got the accounting right? - IASB highlights / Resources  718 kB

  Real Estate IFRS Financial Statements Survey – 2007 [nur auf Englisch]
The real estate industry encompasses a range of activities from property development to construction, management and maintenance.This analysis focuses on the use of IFRS in the property investment industry.  315 kB

November 2007Order

  Accounting for the credit crisis
A special edition of Developments in IFRS for financial instruments – November 2007  95 kB

  IFRS Alert – November 2007 (Issue 20, Supplement to Global EYe on IFRS)
Exposure Draft of Proposed Improvements to IFRS  241 kB

  U.S. GAAP v. IFRS: The Basics
A new guide which summarizes the similarities and differences between US GAAP and IFRS. Its purpose is to increase IFRS awareness and to prepare for the time at which US companies potentially will be given the option, or will be required, to convert their financial reporting from US GAAP to IFRS  448 kB

  Beyond: Ausgabe November 2007 – Managing Growth
Interviews mit: Joerg Wolle, DKSH; Peter Steiner, Karl Steiner AG; Daniel Borel, Logitech / Wachstum: Finanzierung; M&A; Neue Märkte  1228 kB

Oktober 2007Order

  Audit Committee Perspectives - Risk and the 21st Century: Real Estate Industry
The study surveyed audit committee chairs, audit committee members, board members, and others from 176 companies around the world.  229 kB

  Global EYe on IFRS, October 2007
Executive summary / Feature article: The SEC proposal to eliminate the reconciliation of IFRS to US GAAP / Interview: Real estate sales: the end of construction contract accounting? / Technical focus: FASB and IASB joint project on lease accounting; IASB highlights / Resources  346 kB

  Option-pricing models – Using option-pricing models to value employee share options [nur auf Englisch]
The publication Option Pricing Models, produced by the share-based payment group, explains how the Black-Scholes-Merton formula, lattice models and monte-carlo simulations can be used to estimate the fair value of employee share options in accordance with IFRS 2, highlights some of the differences between the models and provides some guidance as to when each may be appropriate.  698 kB

September 2007Order

  The New 404 Balancing Act [nur auf Englisch]
Assessing Choices and Making the Right Decisions  2284 kB

  IFRS Alert – September 2007 (Issue 19, Supplement to Global EYe on IFRS)
Exposure Draft 9 – Joint Arrangements  58 kB

  Insight for Executives in Financial Services – Herbst 2007
Business Process Outsourcing: Erfolg ist messbar / Mergers & Acquisitions: Auf die Menschen kommt es an / Von der Mühsal zum Glücksfall: Risk Convergence / Asked: Prof. Dr. Peter Gomez, Präsident SWX Group  1478 kB

  IFRS Alert – September 2007 (Issue 18, Supplement to Global EYe on IFRS)
Exposure Draft of proposed amendments to IAS 39 – Exposures qualifying for hedge accounting  109 kB

  IFRS Alert – September 2007 (Issue 17, Supplement to Global EYe on IFRS)
IAS 1 Presentation of Financial Statements  50 kB

  Prüfungsstandard zur Prüfung der Existenz des internen Kontrollsystems
Vernehmlassungsentwurf der Schweizer Treuhand-Kammer vom 28. August 2007  100 kB

  Prüfungsstandard zur Prüfung der Existenz des internen Kontrollsystems
Erläuterungen von EY zum Vernehmlassungsentwurf der Schweizerischen Treuhand-Kammer vom 28. August 2007  175 kB

  Developments in IFRS for financial instruments
This newsletter summarises the main discussions and conclusions reached concerning financial instruments at the June and July 2007 meetings of the International Accounting Standards Board (IASB or Board), as well as the July 2007 meeting of the International Financial Reporting Interpretations Committee (IFRIC or Committee).  131 kB

August 2007Order

  Global EYe on IFRS, August 2007
Feature article: Principles-based standards – are they the way forward? / Interview: Update on the IASB/FASB measurement project / Technical focus: A missed opportunity; IASB highlights / Resources  548 kB

Juli 2007Order

  IFRS Alert – July 2007 (Issue 16, Supplement to Global EYe on IFRS)
IFRIC Draft Interpretation DQQ Hedges of a Net Investment in a Foreign Operation  99 kB

  IFRS Alert – July 2007 (Issue 15, Supplement to Global EYe on IFRS)
IFRIC 14 – IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction  123 kB

  Developments in IFRS for financial instruments – Issue 25, June 2007
This newsletter summarises the main discussions and conclusions reached concerning financial instruments as the February, March, April and May 2007 meetings of the International Accounting Standards Board (IASB or Board) as well as the March and May 2007 meetings of the International Financial Reporting Interpretations Committee (IFRIC or Committee). It also reports on other developments in the reporting of financial instruments under International Financial Reporting Standards (IFRS).  145 kB

  IFRS Alert – July 2007 (Issue 14, Supplement to Global EYe on IFRS)
IFRIC D21 – Real Estate Sales  157 kB

  IFRS Alert – July 2007 (Issue 13, Supplement to Global EYe on IFRS)
IFRIC Interpretation 13 Customer Loyalty Programmes  80 kB

Juni 2007Order

  Global EYe on IFRS, June 2007
Executive Summary / Feature article: The IASB's proposals on fair value measurements / Technical focus: How will IFRS 8 impact goodwill impairment testing; IASB highlights / Resources  495 kB

  IFRS 7 Financial Instruments: Disclosures [nur auf Englisch]
Second Edition  3087 kB

  At the Crossroads – The future direction of insurance accounting [nur auf Englisch]
This newsletter summarizes the proposals in the recent International Accounting Standards Board Discussion Paper.  2014 kB

  A Survey into Fraud Mitigation [nur auf Englisch]
in 13 European Countries  1147 kB

Mai 2007Order

  India Real Estate: Policies and Procedures
Guide for developers and investors on local laws and regulations in India. Produced by EY India, in close collaboration with the government of India.  2212 kB

  Good Group (International) Limited
International GAAP® Illustrative Interim Condensed Consolidated Financial Statements  667 kB

April 2007Order

  From Compliance to Competitive Edge
NewThinking on Internal Control  687 kB

  IFRS Alert – April 2007 (Issue 12, Supplement to Global EYe on IFRS)
IAS 23 Borrowing Costs  109 kB

  Towards Convergence: A Survey of IFRS to US GAAP Differences [nur auf Englisch]
As companies file their IFRS to US GAAP reconciliations for the first time, we survey the information from 130 of the world’s largest companies. We identify and analyze almost 200 reported IFRS to US GAAP differences, discuss the IFRS first-time adoption rules and pay close attention to the situation in the air transport, chemicals, financial services, mining, oil and gas, pharmaceuticals, telecoms, and utilities industries.  856 kB

März 2007Order

  Meeting the Challenges of Bribery and Corruption (before the regulators come knocking)
What thoughts will be on the minds of those responsible for corporate governance as they read Transparency International’s recent Bribe Payers Index and Corruption Perceptions Index?  156 kB

  Global EYe on IFRS, March 2007
Executive summary / Feature article: Financial statement presentation – the future / Interview: The EFRAG and its role in Europe /Technical focus: Are all the proposed changes really necessary? / IASB highlights / Resources  486 kB

Februar 2007Order

  Good Insurance (International) Limited (fictitious insurance company) [nur auf Englisch]
The 2006 International GAAP® Illustrative Financial Statements publications include the consolidated fictitious financial statements incorporating all IFRS in issue at 30 June 2006. The financial statements are cross referenced to the source authoritative literature and include explanatory notes, and they illustrate how IFRS accounts will be presented for the year ending 31 December 2006. Please note that the model accounts are illustrative and do not show all possible accounting and ...  1134 kB

  Developments in Financial Instruments
February 2007  140 kB

  Global EYe on IFRS, Februar 2007 (Deutsche Ausgabe)
Newsflash zum IASB und zu aktuellen Entwicklungen in der Europäischen Union und in Deutschland / Das Ziel: ein überarbeitetes Rahmenkonzept / Die IOSCO – was steckt dahinter? / Im Blickpunkt – Puts und Forwards, die von Minderheiten gehalten werden / IFRS Update – Informationen zum Jahresende 2006 / EY Veranstaltungen zu IFRS / Veröffentlichungen von EY und Links / Ihre Kontaktpartner in Deutschland, Österreich und der Schweiz  486 kB

  Insight for Executives in Financial Services – Winter 2006/2007
Schweizer Finanzaufsicht: Vergleich mit Europa / Die neue Rolle des CFO: Schwerpunkt beim Shareholder Value / MiFID-Prognosen für die Schweiz / Asked: Jacques Aigrain, CEO Swiss Re  1673 kB

  Developments in Financial Instruments [nur auf Englisch]
Special Edition - Fair Value Measurements: The Impact for Financial Instruments  129 kB

Januar 2007Order

  Global EYe on IFRS, January 2007
Executive summary / Feature article: The quest for a revised conceptual framework / Interview: What is happening at IOSCO? / Technical focus: Puts and forwards held by minority interests; IASB highlights / 2006 Year-end IFRS update / Resources  668 kB

  IFRS Update – Informationen zum Jahresende 2006
Diese Publikation enthält eine Zusammenfassung der Änderungen der International Financial Reporting Standards (IFRS), die von Unternehmen in ihrem Abschluss zum 31. Dezember 2006 anzuwenden sind. Des Weiteren bietet die Broschüre einen Überblick über solche Änderungen, die in zukünftigen Berichtsperioden wirksam werden. Eine frühere Anwendung ist jedoch zulässig und wird in bestimmten Fällen sogar empfohlen. Diese Änderungen werden in den folgenden Kapiteln dargestellt:  283 kB

  Swiss Solvency Test – Eine Herausforderung auf vielen Ebenen
Deregulierung, Expansion und Internationalisierung des Geschäfts, neue Produkte und schliesslich einbrechende Kapitalmarkterträge haben in den vergangenen Jahren ein neues Geschäftsumfeld für Versicherungsunternehmen geschaffen. Einerseits hat dies Versicherungsunternehmen mehr Freiheit und Eigenständigkeit und damit neue Chancen gebracht. Andererseits sind jedoch auch Herausforderungen und Eigenverantwortung gewachsen. Auch hat nach dem Wegfallen der hohen Kapitalmarktrenditen eine neue ...  845 kB

  Hedge Funds – Potenzial richtig nutzen als institutioneller Anleger
Während sich Hedge Funds unter privaten Anlegern in den letzten Jahren vermehrt zu etablieren vermochten, erwiesen sich institutionelle Anleger im Schweizer Markt im internationalen Vergleich zurückhaltend gegenüber dieser Anlageklasse. Jüngste Studien sowie die Praxis zeigen jedoch deutlich, dass diese alternativen Anlageformen auch im Schweizer Markt für institutionelle Investoren unaufhaltsam an Bedeutung gewinnen. Das liegt unter anderem daran, dass Hedge Funds trotz aller Vorbehalte ...  1539 kB

Dezember 2006Order

  IFRS Insurance Reporting - Beyond Transition
The implementation of IFRS has been a success around the world, but considerable work is still needed to improve the transparency and comparability of insurance company financial statements. For many, the 'black box' of insurance accounting remains. The attached report contains recommendations to improve this situation in the short to medium term.  7023 kB

  IFRS Alert – December 2006 (Issue 8, Supplement to Global EYe on IFRS)
IFRIC Interpretation 12 – Service Concession Arrangements  95 kB

  IFRS Alert – December 2006 (Issue 7, Supplement to Global EYe on IFRS)
IFRS 8 Operating Segments  61 kB

  Global EYe on IFRS, Dezember 2006 (Deutsche Ausgabe)
Newsflash zum IASB und zu aktuellen Entwicklungen in der Europäischen Union / Arbeitsweise des IFRIC (Due Process) / Die Funktion der IASC Foundation und ihrer Treuhänder / Im Blickpunkt – Rechnungslegungsstandards für kleine und mittlere Unternehmen (KMU) / Branchenspezifische IFRS-Roundtables / Veröffentlichungen von EY und Links / Ihre Kontaktpartner in der Schweiz  570 kB

  Beyond: Ausgabe Dezember 2006
Interviews mit: Monika Ribar, CEO Panalpina; Franziska Tschudi, ICOR Holding AG / Transparenz: Internationale Rechnungslegung; Vermögensverwaltung; Regulierung in der Finanzbranche; Steuerrecht  828 kB

November 2006Order

  IFRS Phase II Insurance Accounting [nur auf Englisch]
The Global IFRS Insurance Working Group has issued a thought leadership paper comparing the principles that have been debated at the IASB with views that have been expressed by a group of European insurance industry representatives (the CFO Forum) and the International Association of Insurance Supervisors (IAIS). The paper notes that although there are many areas of consensus, there are some important areas of difference. It also contains a summary of some high level business implications ...  357 kB

  Global EYe on IFRS, November 2006
Executive summary / Feature article: IFRIC due process / Interview: The role of the IASC Foundation and Its Trustees / Technical focus: Accounting standards for small and medium-sized entities; IASB highlights / IFRS roundtables / Resources /Contacts  463 kB

  China Boardroom Briefing
Comparison of the New Chinese Accounting Standards with Current PRC GAAP (Special Edition on the New Chinese Accounting Standards, No. 2)  790 kB

Oktober 2006Order

  Global EYe on IFRS, Oktober 2006 (Deutsche Ausgabe)
Newsflash zum IASB und zu aktuellen Entwicklungen in der Europäischen Union / Studie zur Berichterstattung nach IFRS / Interview: Die wesentlichen Auswirkungen der IFRS auf Unternehmen der pharmazeutischen Industrie / Branchenspezifische IFRS-Roundtables / Das Leasingverhälnis, von dem Sie bislang noch nichts wussten / Veröffentlichungen von EY und Links / Ihre Kontaktpartner in der Schweiz  639 kB

  The impact of IFRS on European banks – 2005 Reporting
EY has published "The Impact of IFRS on European Banks," which analyses the 2005 annual financial statements of the 24 largest European banks reporting under IFRS and summarises the primary implications of the transition to IFRS. The information upon which this analysis is based is derived exclusively from published financial statements as at 18 May 2006.  754 kB

  Illustrative Financial Statements - Prepared under International GAAP (2006)
This edition contains the consolidated financial statements of a fictitious company, Good Group (International) Limited, a manufacturing company with subsidiaries (‘the Group‘), incorporated and listed in Euroland, with a reporting date of 31 December. Euroland is a fictitious country within Europe, whose currency is euros. The functional currency of the parent and the presentation currency of the Group is euros. The standards applied in the financial statements are those that were in issue ...  869 kB

September 2006Order

  Global EYe on IFRS, September 2006
Featured article: IFRS reporting survey / Interview: The implications of IFRS in the pharmaceutical industry / Industry-focused IFRS roundtables / Technical focus: The lease that may be hiding in your cupboard; IASB highlights / Resources / Contacts  1620 kB

  IFRS Alert, August 2006 (Issue 5) – A supplement to Global EYe on IFRS (Print Version)
In the September 2006 issue, we provide a summary of the Draft IFRIC D20: Customer Loyalty Programmes. This draft interpretation proposes how such loyalty awards should be recognised and measured.  131 kB

  IFRS Alert, September 2006 (Issue 5) – A supplement to Global EYe on IFRS (on Screen Version)
In the September 2006 issue, we provide a summary of the Draft IFRIC D20: Customer Loyalty Programmes. This draft interpretation proposes how such loyalty awards should be recognised and measured  75 kB

  Solvency II: Readiness & beyond [nur auf Englisch]
2006 Solvency II report  1274 kB

  Observations on the Implementation of IFRS
EY has published the findings of its survey of how 65 of the world's largest companies used IFRS to prepare their 2005 financial statements. The report looks at the way companies have addressed the most complex accounting areas under IFRS, and also the way in which leading companies have dealt with issues specific to their industries. The report sets out some of the themes relating to IFRS that emerged from the study and expresses concerns about the increasing complexity of ...  3972 kB

  Insight for Executives in Financial Services – Sommer 2006
Wachstumsmarkt Asien: Die Attraktivität von Indien und China / Finanzdienstleister: Konsolidierung in Europa schreitet voran / Versicherungen: Risk Reporting wird immer wichtiger / Asked: Peter A. Wuffli, Group CEO UBS  850 kB

August 2006Order

  Global EYe on IFRS, August 2006 (Deutsche Ausgabe)
Inhaltsübersicht / Newsflash zum IASB und zu aktuellen Entwicklungen in der Europäischen Union / Bewertung beim erstmaligen Ansatz – Der Kommentar von EY zum Diskussionspapier des IASB / Interview: Der Standards Advisory Council des IASB / Im Blickpunkt: IFRS 7 Finanzinstrumente: Angaben / Veröffentlichungen von EY und Links / Ihre Kontaktpartner in der Schweiz  784 kB

  IFRS Alert, August 2006 (Issue 4) – A supplement to Global EYe on IFRS
The August 2006 issue 4 of IFRS Alert, a publication intended to supplement Global EYe on IFRS, is now available. Issue 4 features a summary of the Draft IFRIC D19: IAS 19 Asset Ceiling: Availability of Economic Benefits and Minimum Funding Requirements.  138 kB

  Good Group (International) Limited
Verkürzter Muster-Konzern-Zwischenabschluss nach International GAAP®  685 kB

Juli 2006Order

  Beyond: Ausgabe Juli 2006
Unterm Strich: Was bringen die neuen Pflichten? - Interviews mit: Martin Huber, Georg Fischer; Prof. Dr. Hans Peter Wehrli, Universität Zürich; Roger Merlo, Implenia / Neue «Rules & Regulations»: Internationale Rechnungslegung; Unternehmenssteuern; Interne Kontrolle  628 kB

  Global EYe on IFRS, July 2006
Executive summary / Featured article: Measurement bases on initial recognition / Interview: The Standard Advisory Council of the IASB / Technical focus: IFRS 7 Financial Instruments: Disclosures / IASB highlights / Resources / Contacts  1593 kB

  IFRS Alert, July 2006 (Issue 3) – A supplement to Global EYe on IFRS
IFRIC Interpretation 10 Interim Financial Reporting and Impairment  155 kB

  Der 5. IFRS Kongress 2006
International Financial Reportings Standards: 7.–8. September 2006, Marriott, Berlin  175 kB

  Starke interne Kontrolle stiftet Nutzen
Das eidgenössische Parlament hat im Dezember 2005 das neue Revisionsaufsichtsgesetz und die entsprechenden Änderungen des Obligationenrechts verabschiedet. Diese werden den Druck auf Unternehmen verstärken, ihr internes Kontrollsystem zu formalisieren und, wo nötig, zu verbessern. Unternehmern stellt sich die Frage, wie sie die neuen Bestimmungen möglichst nutzbringend umsetzen können, damit diese nicht nur einen zusätzlichen Kostenfaktor darstellen.  85 kB

  IFRS Alert, June 2006 (Issue 2) – A supplement to Global EYe on IFRS
Exposure Draft of proposed amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements – Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation  104 kB

Juni 2006Order

  Global EYe on IFRS, Juni 2006 (Deutsche Ausgabe)
Newsflash zum IASB und zu aktuellen Entwicklungen in der Europäischen Union / IASB – Diskussionspapier zum „Management Commentary“ (Lageberichterstattung) / Interview: Die wesentlichen Auswirkungen der IFRS auf die Investmentbranche / Im Blickpunkt: Vollständige Erfassung von Deckungslücken bei Pensionsplänen: Eine Frage der Zeit? - Veröffentlichungen von EY und Links / 5. IFRS Kongress Berlin / Ihre Kontaktpartner in der Schweiz  703 kB

  9th Global Fraud Survey: Fraud risk in emerging markets [nur auf Englisch]]
Some key findings: Robust internal controls remain the first line of defense against fraud for companies in all markets, but anti-fraud controls are not always integrated under an anti-fraud program or separately monitored for operating effectiveness / Even companies that have anti-fraud programs could benefit from making these programs more comprehensive and extending them to all foreign operations / Developed country respondents are more likely to have suffered significant fraud at home or ...  681 kB

Mai 2006Order

  Global EYe on IFRS, May 2006
Executive summary / Featured article: IASB-management commentary discussion paper / Interview: The implications of IFRS for the investment management industry / Technical focus: Full recognition of pension deficits: a matter of time? - IASB highlights / Resources / Contacts  1380 kB

  Good Group (International) Limited - Illustrative Interim Condensed Financial Statements
This publication contains the interim condensed consolidated financial statements of a fictitious manufacturing company with subsidiaries incorporated and listed in a fictitious European country, with a financial year end of 31 December. A commentary following the statements illustrates the significant IAS 34 requirements. Based on International Financial Reporting Standards in issue at 31 March 2006.  441 kB

April 2006Order

  Global EYe on IFRS, April 2006 (Deutsche Ausgabe)
Im Blickpunkt: Newsflash zum IASB und zu aktuellen Entwicklungen in der Europäischen Union / Konvergenz – warum die Eile? / Im Blickpunkt: Unterschiedliche Bilanzierungsansätze verbinden – die IFRS-Umstellung aus Sicht der Immobilienbranche / Interview: IFRS aus Analystensicht / Im Blickpunkt: Veröffentlichungen von EY und Links / Ihre Kontaktpartner in der Schweiz  1072 kB

  IFRS 2 share-based payment – The Essential Guide
Share-based payment (including stock option compensation) is a critical issue for company executives, entrepreneurs, employees, and directors. This publication aims to provide a high-level overview of IFRS 2 "Share-based Payment", in addition to examining whether certain transactions fall within the scope of IFRS 2 and require the standard to be applied and ultimately recognised by the entity as an expense. This publication also examines at a high level the issues to consider when ...  336 kB

März 2006Order

  Global EYe on IFRS, March 2006
Featured article: Convergence – why rush? / Interview: IFRS from an analyst's perspective / Technical Focus: Managing a mixed accounting model – the challenges faced by the real estate industry in applying IFRS / IASB highlights / Resources / Contacts  1277 kB

  ViewPoints (EU Edition) - European Audit Committee Leadership Network: 15 March 2006
IFRS, shareholder rights: a dialogue with Commissioner McCreevy  153 kB

  ViewPoints (EU Edition) - European Audit Committee Leadership Network: 15 March 2006
Preventing, detecting and investigating fraud / Insuring against risk  219 kB

  Aktienrecht in Flowcharts – Revisionspflicht
Neuregelung der Revisionspflicht dargestellt am Beispiel der Aktiengesellschaft  799 kB

Februar 2006Order

  IFRS 7 Financial Instruments [nur auf Englisch]
This publication provides an overview of IFRS 7 Financial Instruments: Disclosures (IFRS 7 or the Standard) in addition to discussing the main differences compared to the existing disclosure requirements for financial instruments. A comprehensive comparison between IFRS 7 and existing disclosure requirements is presented as an Appendix to this publication.  224 kB

  Global EYe on IFRS, Februar 2006 (Deutsche Ausgabe)
Inhaltsübersicht / Im Blickpunkt: Newsflash zum IASB, zu aktuellen Entwicklungen in der Europäischen Union und in Deutschland / How fair is fair value? / Interview: Die wesentlichen Auswirkungen der IFRS auf Unternehmen der Versorgungswirtschaft / Im Blickpunkt: Funktionale Währung und die Auswirkungen der jüngsten Änderungen des IASB zu IAS / Veröffentlichungen von EY und Links  510 kB

Januar 2006Order

  IFRS - The Implications for the Building Materials Sector
A summary and analysis of the impact of first time adoption of IFRS on the building materials industry; an article on emission rights; an article on IFRS 3 Business Combinations that examines some of the key issues and how they impact the sector in practice; IFRS from an analyst's perspective.  1110 kB

  Global EYe on IFRS, January 2006
Executive summary / Featured article: How fair is fair value? / Interview: The Implications of IFRS for the utilities industry / Technical focus: Functional currency and the impact of the IASB's recent amendments to IAS 21; IASB highlights / Rescources / Contacts  431 kB

  IFRS News, Januar 2006
Die Position von EY zu den IASB- und FASB-Standard-Entwürfen «Business Combinations» und «Konsolidierung»  99 kB

  Insight for Executives in Financial Services – Winter 2005/2006
Finanzplatz Schweiz: Wettbewerbsorientierte Politik nötig / Versicherungen: Swiss Solvency Test: Erfahrungen 2005 / Steuern: Neue Stempelabgaben; Transfer Pricing / Asked: Pierre G. Mirabaud, Präsident Schweizerische Bankiervereinigung  1446 kB

Dezember 2005Order

  Converting to IFRS: An analysis of implementation issues
To supplement our IFRS services and help companies during or following their transition to IFRS, this publication focuses on selected IFRS from a practical perspective, making it easier to understand the impact of the new standards by industry. It also includes summaries of selected IFRS to help improve understanding of the standards.  2191 kB

  The Audit Committee Impact on Swiss Companies [nur auf Englisch]
This survey gives a first set of answers with respect to characteristics, behavior and effects of audit committees of Swiss listed companies. Findings include that these bodies are becoming ever more professional, and that their work definitely has a positive impact on financial reporting. A well-functioning audit committee will increase a given company’s chance of getting a clean audit opinion and mitigate the risk of reprimands from oversight bodies. We trust that learning in more detail ...  677 kB

November 2005Order

  International GAAP® Disclosure Checklist 2005
This checklist covers all Standards and Interpretations applicable to accounting periods beginning on 1 January 2005 (that is, it has been designed to deal with 31 December 2005 year-ends, and not year-ends ending thereafter). The checklist takes account of all IFRS guidance that was approved before 31 August 2005.  905 kB

  BoardMatters Quarterly - Critical Insights for Today’s Audit Committee: November 2005
Section 404: Navigating the Journey / The Audit Committee's Role in Investigating Allagations of Financial Stetement Fraud / New Ethics and Independence Rules Establish What Tax Services Auditors May Perform for Audit Clients / Foward View: Why Aren't More Audit Committee Chairs Meeting Regularly With Their Shareholders?  310 kB

  Global EYe on IFRS, November 2005
Executive summary / Featured article: EY's position on the IASB and FASB proposals / Technical focus: Completing the transition to IFRS – more to do / Technical focus: IASB highlights / Interview: IFRS from the perspective of corporate management / Resources / Contacts  781 kB

  IFRS - The implications for European banks
Summary and analysis of IFRS disclosures of the 20 largest European banks / The impact of IFRS on regulatory capital in Europe / The IFRS agenda – 'unfinished business' in the financial services industry  841 kB

Oktober 2005Order

  Good Group (International) Limited International GAAP Illustrative Financial Statements
This publication contains the annual report and consolidated financial statements of a fictitious company. Each section of the financial statements of the Group is cross-referenced to a commentary section included after the complete set of financial statements. Based on International Financial Reporting Standards in issue at 31 May 2005.  1124 kB

  Financial Guarantees - Amendments to IAS 39 and IFRS 4
The August 2005 amendment to IAS 39 and IFRS 4 Financial Guarantee Contracts will have accounting implications for the issuers of financial guarantee contracts, credit insurance and credit derivatives. An entity shall apply those amendments for annual periods beginning on or after 1 January 2006. Earlier application is encouraged.  67 kB

September 2005Order

  Emerging Trends in Internal Controls
As companies seek to embed and streamline further their Section 404 assessment, some are looking for ways to leverage the benefits of their learning and approaches to risk areas beyond financial reporting. This is a key finding from EY’s Emerging Trends in Internal Controls: Fourth Survey and Industry Insights, which reports on the experiences of 255 companies that have implemented internal controls procedures to comply with Section 404 of the Sarbanes-Oxley Act.  1304 kB

  IFRS News, September 2005
Die Ausgabe vom September befasst sich an erster Stelle mit einer selbstkritischen Beurteilung zur konsistenten Interpretation und Anwendung von IFRS. Ferner folgt ein Interview mit Jean-Yves Jegourel, Partner von EY Frankreich, zu speziellen Herausforderungen von IFRS im Telekommunikationsbereich. Der technische Fokus befasst sich mit verschiedenen kontroversen Themen wie IFRS-Rahmenkonzept, Finanzinstrumente, Special Purpose Entities (SPEs) und Zwischenabschlüsse. Zum Schluss ...  68 kB

  Global EYe on IFRS, September 2005
Executive summary / Featured article: The challenge of constistent interpretation and application of IFRS / Interview: IFRS and the telecommunications industry / Technical focus: IASB highlights; The impact of expected amendments to IAS 12 on IRRS preparers / Resources / Contacts  390 kB

  Die Angabevorschriften des IFRS 7
In dieser Publikation hat EY die neuen Offenlegungsvorschriften für Finanzinstrumente nach IFRS 7 sowie die geänderten Angabepflichten zum Kapital nach IAS 1 vorgestellt und die damit verbundenen Änderungen aufgezeigt.  804 kB

  Die überarbeitete Fair Value Option nach IAS 39
Nach der Veröffentlichung einer Near-final Draft Version hat das IASB am 16. Juni 2005 die nunmehr endgültigen Vorschriften zur Änderung der Fair Value Option veröffentlicht. Mit den Änderungen werden die gem. Exposure Draft anzuwendenden Vorschriften zur allumfassenden Marktbewertung in IAS 39 (amended 2004) teilweise eingeschränkt. In der vorliegenden Broschüre wird die überarbeitete Fair Value Option vorgestellt und die damit verbundenen Auswirkungen für die praktische Anwendung aufgezeigt.  712 kB

August 2005Order

  Summary of the IASB's Proposals to Amend IAS 37 and IAS 19
On 30 June 2005, the International Accounting Standards Board (IASB) issued an Exposure Draft proposing revisions to IAS 37 "Provisions, Contingent Liabilities and Contingent Assets" and IAS 19 "Employee Benefits". IAS 37 will be renamed "Non-financial liabilities". This change is necessary as the IASB is proposing to eliminate from IAS 37 the terms "provision", "contingent liability" and "contingent asset". However, these are not just cosmetic changes; they signal major modifications to IAS 37.  892 kB

  IFRS News im Fokus, Juli 2005
Einführung von IFRS 2005 fordert auch den Verwaltungsrat / Bewertungen bei Unternehmenskäufen / Aktuelle Technische Entscheide des IASB / IFRIC D11, D16, D17 zu IFRS 2 Sharebased Payment / Kontakte  66 kB

  Global EYe on IFRS, July 2005
Featured article: IFRS conversion and the role of the board / Interview: Valuation issues in a business acquisition / Technical focus: IASB highlights; IFRIC adresses questions regarding IFRS 2 / Resources / Contacts  647 kB

Juli 2005Order

  Swiss Solvency Test - Anforderungen – Lösungen – Implementierung
Mit dem Inkrafttreten des neuen Versicherungsaufsichtsgesetzes wird das risikobasierte Solvabilitätsregime eingeführt. - Unsere Lösungen  230 kB

Juni 2005Order

  How Fair is ‘Fair Value’?
Subjective ‘fair value’ measurements of assets and liabilities could create confusion for investors and greater volatility in accounts prepared under the new international financial reporting standards (IFRS). This is according to an EY report How Fair is Fair Value, which argues that the application of the fair value model should be limited to those assets that have real and determinable market values.  637 kB

  Insight for Executives in Financial Services – Sommer 2005
Versicherungen: Verstärkte Regulierung / Banking: Mögliche IFRS-Stolpersteine / Steuern: EU-Zinsbesteuerungsabkommen / Asked: Walter Berchtold, CEO Credit Suisse  1254 kB

  ViewPoints - From the Audit Committee Leadership Network: June 4, 2005
Section 404: Lessons learned and value earned?  66 kB

Mai 2005Order

  IFRS News im Fokus, Mai 2005
Gemeinsames Projekt für ein neues Rahmenkonzept / Herausforderungen bei der Buchführung und Rechnungslegung für Versicherungen / Aktuelle Technische Entscheide / IAS 16 Sachanlagen Komponentenansatz  67 kB

  ViewPoints (EU Edition) - European Audit Committee Leadership Network: 17 May 2005
The future of the audit committee in Europe  130 kB

  Global EYe on IFRS, May 2005
Featured article: The joint project to revisit the conceptual framework / Interview: Accounting challenges faced by the insurance industry / Technical focus: IASB highlights; The component approach – how different is it? / Resources / Contacts  598 kB

  Beyond: Ausgabe Mai 2005
Entrepreneurs/Nachfolgeplanung: Interviews mit: Prof. Dr. Urs Fueglistaller, Universität St. Gallen; Stefan Arn, AdNovum Informatik AG; Dr. Urs Rickenbacher, Lantal Textiles AG / Nachfolgeplanung: Steuern; Unternehmensbewertung; Erbrecht  1299 kB

April 2005Order

  ViewPoints - Audit Committee Leadership Network in North America: April 22, 2005
The future of the accounting profession  112 kB

  BoardMatters Quarterly (EU Edition) - Critical Insights for Today’s Audit Committee: April 2005
IFRS Conversion: The Role of the Board / Forward View: The Ever-Shrinking Audit Committee Talent Pool / How Effective is Your Audit Committee? / Audit Committees and the Emerging Compliance Agenda / Section 404: How is the Marketplace Likely to Respond to the First Wave of Internal Control Reports? / The European Audit Committee Leadership Network  250 kB

  BoardMatters Quarterly - Critical Insights for Today’s Audit Committee: April 2005
Key Considerations for Sustaining Section 404 - Year Two and Beyond / Section 404: How is the Marketplace Likely to Respond to The First Wave of Internal Control Reports? / How Effective is Your Audit Committee? / Audit Committees and the Emerging Compliance Agenda / Forward View: Double Indemnity - The Strange Case of Audit Committee Member Liablility / Issues Discussed During Recent Audit Committee Leadership Network Meetings  240 kB

März 2005Order

  ViewPoints - Audit Committee Leadership Network in North America: March 24, 2005
Preventing, detecting, investigating fraud: The audit committee’s role  132 kB

  IFRS News im Fokus, März 2005
Umsatzerfassung "Asset and Liability Approach" / Sind alle kritischen Applikationen IFRS tauglich? / Aktuelle Technische Entscheide des IASB / IFRS und US GAAP - Differenzen zwischen globalen Standards?  433 kB

  Global EYe on IFRS, March 2005
Featured article: Revenue recognition - the asset and liability approach / Interview: The implications of IFRS for IT applications and processes / Technical focus: IASB highlights / IFRS from a US perspective: How different is it? / Resources / Contacts  681 kB

  Financial Services News – März 2005
Anlässlich des zehnten Jahrestages der Einführung der Mehrwertsteuer in der Schweiz hat der Bundesrat eine Bestandesaufnahme vorgenommen, deren Ergebnisse am 27. Januar 2005 in einem Bericht veröffentlicht worden sind. Der Bundesrat verzichtet auf grundsätzliche Änderungen, kündigt jedoch eine sanfte Reform der Schweizer Mehrwertsteuer an. Diese erfolgt in Etappen und wurde bereits auf den 1. Januar 2005 mit einer Reihe von Praxisänderungen eingeleitet. Ein Teil der bereits wirksamen, bzw. ...  277 kB

  Business Combinations und Impairment Tests nach IFRS
Die neuen Standards IFRS 3 und IAS 36/38 (revised 2004) sowie deren Auswirkungen im Detail  2845 kB

Februar 2005Order

  InSights - For the Audit Committee Leadership Network, February 28, 2005
The CIO's perspective  153 kB

Januar 2005Order

  ViewPoints (EU Edition) - European Audit Committee Leadership Network: 25 January 2005
Section 404: Challenges facing European SEC registrants  130 kB

  IFRS News im Fokus, Januar 2005
XBRL und IFRS - Globale Standards  453 kB

  Global EYe on IFRS, January 2005
Executive summary / Featured article: XBRL and IFRS - two global standards / Interview: The implications of IFRS for the oil and gas industry / Technical focus: IASB highlights; Demystifying embedded derivatives / Resources / Contacts  582 kB

Dezember 2004Order

  ViewPoints - Audit Committee Leadership Network in North America: December 20, 2004
Shared responsibility: the audit committee and the board  123 kB

  BoardMatters Quarterly - Critical Insights for Today’s Audit Committee: December 2004
Section 404: Evaluating Control Deficiencies / What’s Changed? Key Considerations for Your 2004 Year-End Financial Report / Reporting Considerations After Management’s First Section 404 Report / Understanding the 2004 Tax Act / Forward View: Audit Committees and the War on Terror  166 kB

November 2004Order

  Insight for Executives in Financial Services – Winter 2004
Bankenprüfung: Folgen der Regulierung / Führungsaufgabe: Enterprise Risk Management / Offshore: Neue Durchgriffsbesteuerung / Versicherungen: Erfahrungen mit dem Swiss Solvency Test / Asked: Rolf Dörig CEO Swiss Life  2512 kB

  Emerging Trends in Internal Controls
Third Survey  413 kB

  Praxis Special: Ausgabe Herbst 2004
Audit Committee: Kurzübersicht zur Verantwortung der Audit Committees / Dialog erhöht Vertrauen / Interview mit Anton Affentranger: Die grosse Herausforderung sind die Inhalte / Risikoorientierte Beurteilung der Jahresrechnung / Interview mit Hans Brunhart: Von den Zahlen Richtung Risiko / Whistleblowing: Verantwortung des Audit Committee / Audit Committee: Haftung und Verantwortlichkeit der Mitglieder / (Selbst-)Beurteilung von Audit Committees / Interview mit Vincent Gétaz: Ein ...  1893 kB

  Global EYe on IFRS, November 2004
Executive summary / Featured article: Tax consequences of IFRS / Interview: IFRS and the capital markets / Technical focus: IASB highlights / The practical implications of applying IFRS 1 / Resources / Contacts  4268 kB

  Global EYe on IFRS, 3/2004
Kleine und mittlere Unternehmen: Neuigkeiten über die vom IASB vorgeschlagenen Standards / Interview: Verbesserungspotenziale in der Kommunikationspolitik kapitalmarktorientierter Unternehmen und die Auswirkungen der IFRS-Umstellung / Information über eine Umstellung der Rechnungslegung Probleme kapitalmarktorientierter Unternehmen / Fachbeitrag - Immateriellen Vermögenswerte: Mehr oder weniger? / Nützliche Links / IFRS-Ansprechpartner in der Schweiz und in den Areas von EY  875 kB

Oktober 2004Order

  Financial Services News – November 2004
On 26 June 2004, 5 years after the publication of the first Consultative Paper, the Basel Committee on Banking Supervision, located at the Bank of International Settlements (BIS), released the final rules of the revised Capital Accord - “Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework”.  469 kB

  InSights - For the Audit Committee Leadership Network, February 28, 2005
Audit Committee Agendas  63 kB

  ViewPoints - From the Audit Committee Leadership Network: October 8, 2004
Comply, Audit, Disclose! New thinking about the role of the audit committee  84 kB

September 2004Order

  Global EYe on IFRS, 2/2004
Newsflash zum IASB, zu aktuellen Entwicklungen in der Europäischen Union / Die Zukunft der Periodenerfolgsrechnung (Comprehensive Income) / Interview: Die Notwendigkeit einer weltweiten Koordination und Interpretation der IFRS / Im Blickpunkt – Werthaltigkeitstests: Die wirtschaftlichen Auswirkungen des überarbeiteten IAS 36 / Nützliche Links / IFRS-Ansprechpartner in der Schweiz / und in den Areas von EY  672 kB

  BoardMatters Quarterly - Critical Insights for Today’s Audit Committee: September 2004
The Changing Role of Internal Audit / Outsourced Processes and SAS 70 Reports: Implications for the Audit Committee / Risk Management and Tax Planning: Taking a Look Inside the Tax Function / MD&A – The «What» and «How»: An Audit Committee Perspective / Forward View: The Ever-Shrinking Audit Committee Talent Pool / Looking Ahead  305 kB

August 2004Order

  Global EYe on IFRS, 1/2004
Newsflash zum IASB, zu aktuellen Entwicklungen in der EU / Interview: IAS 39 und Finanzinstrumente: Die Unsicherheit dauert an Tony Clyfford / Unternehmenszusammenschlüsse: Mögliche Konsequenzen für den Erwerber / IFRS nach 2005 – Die Vereinheitlichung der internationalen Rechnungslegungsstandards: Ein laufender Prozess / Nützliche Links / Aus- und Weiterbildungskurse in IFRS/IAS / IFRS-Ansprechpartner in der Schweiz / und in den Areas von EY  1091 kB

Juli 2004Order

  IFRS Newsletter Special
IFRS 2005: Are you ready?  265 kB

  InSights - For the Audit Committee Leadership Network, July 6, 2004
The Internal Auditor's Perspective  76 kB

  Insight Financial Services – Sommer 2004
Ökonomisches Kapital: Messung der Performance / Interne Kontrolle: über die finanzielle Berichterstattung / Anlagefonds: Neue rechtliche Perspektiven / Tax: Strafbefreiung für Deutschlands Steuersünder / Asked John R. Coomber: CEO Swiss Re  1513 kB

  InSights
For the Audit Committee Leadership Network  76 kB

Juni 2004Order

  IFRS Newsletter, Juni 2004
IAS 32/39 - An unstable platform: Why changing never stops?  169 kB

  ViewPoints
From the Audit Committee Leadership Network  65 kB

  InSights - For the Audit Committee Leadership Network, June 1, 2004
The Thoughts of Chairman William McDonough  60 kB

  BoardMatters Quarterly - Critical Insights for Today’s Audit Committee: June 2004
Lessons Learned From Section 404 Implementations – Responsibilities for Disclosure Controls and Procedures: The Role of Risk Management – Emerging Accounting Issues: Stock Options and Other Share-Based Payments – PCAOB Overview – Forward View: In Search of an ROI for Section 404 – Looking Ahead  289 kB

  InSights
For the Audit Committee Leadership Network  60 kB

Mai 2004Order

  Emerging Trends in Internal Controls
Second Survey  522 kB

April 2004Order

  Global EYe on IFRS – March 2004
Insights on International GAAP – The Clock is Ticking, Are You Ready?  792 kB

  IFRS Newsletter, April 2004
Vieles ist in Bewegung. So auch beim IASB und beim FASB. Zusammen soll ein einheitliches globales Set von Standards zur Rechnungslegung geschaffen werden. Das ist einfach gesagt, aber schwierig in der Ausführung. Zum aktuellen Stand des ‚Convergence Project’ informiert der Artikel auf Seite 1. Weiter finden Sie auf der zweiten Seite mehr zum Thema ‚Nahestehende IAS 24’ nachdem in der Spezialausgabe vom März die steuerlichen Aspekte dargestellt wurden. Auf Seite 3 findet sich ein Artikel zu ...  233 kB

März 2004Order

  International Financial Reporting Standard IFRS 2 – Share-based Payment
International Financial Reporting Services – March 2004  394 kB

  IFRS 2 – Verbuchung von Mitarbeiteroptionen
Das International Accounting Standards Board hat den endgültigen Grundsatz zur Verbuchung von aktienbasierten Vergütungskomponenten veröffentlicht  159 kB

  Rechnungslegung von Financial Instruments nach IAS 39
Eine Darstellung der Bilanzierung auf der Basis von IAS 32 und IAS 39 (revised 2003), 3. überarbeitete Auflage  1688 kB

  IASB Draft Statement of Principles—Insurance Contracts [nur auf Englisch]
Assessing the Implications  2572 kB

  Recent Developments in ED 5 Insurance Contracts
January Update  1356 kB

  IFRS Newsletter Special Tax, März 2004
Steuerbelastung - Treiber für den Unternehmungswert?  209 kB

  InSights - For the Audit Committee Leadership Network, March 2nd, 2004
The CEO Perspective on the Audit Committee  69 kB

  BoardMatters Quarterly - Critical Insights for Today’s Audit Committee: March 2004
Risk Management: Taking a Comprehensive View of Risk – Communicating Audit Committee Responsibilities: Re-evaluating Your Audit Committee Charter for the New Rules – Forward View: Assessing “Tone at the Top” from the Bottom Up – Looking Ahead – Key Accounting Issues: FIN 46  239 kB

Februar 2004Order

  IFRS Newsletter Februar 2004
Business Combinations – Phase I und II  223 kB

Januar 2004Order

  International Financial Reporting Standards
Results of a European Survey on Investment Funds  416 kB

  IAS Brief: IFRS 1
First-time Adoption of International Financial Reporting Standards, January 2004  548 kB

  IAS 32 and IAS 39 revised: An overview
The International Accounting Standards Board (“IASB”) published on 17 December 2003, in electronic form, the revised IAS 32 Financial Instruments: Disclosure and Presentation and IAS 39 Financial Instruments: Recognition and Measurement. They replace the Standards currently being applied by entities already reporting under International Financial Reporting Standards (“IFRS”). Also, they will be the versions of the Standards that will apply to those entities applying IFRS for the first time ...  369 kB

  Insight Financial Services – Winter 2003/2004
Private Banking: Überregulierung und strategische Handlungsmöglichkeiten / Interne Kontrolle: als unternehmerische Investition / IAS 39: Auswirkungen auf die Jahresrechnung / «Fast Close»: als Wettbewerbsvorteil / Asked: Raymond J.Bär, VR-Präsident, Bank Julius Bär  809 kB

Dezember 2003Order

  IFRS Newsletter Dezember 2003
Reporting Comprehensive Income  237 kB

  BoardMatters Quarterly - Critical Insights for Today’s Audit Committee: December 2003
Section 404: Implications For Audit Committees – Managing Whistleblower Processes – Audit Committee Composition – Forward View: Excessive Executive Compensation – Looking Ahead – New Developments  196 kB

November 2003Order

  Erste Erfahrungen mit IPSAS in der Schweiz – ein Projektreport: November 03
Die International Public Sector Accounting Standards (IPSAS) verkörpern eine neue, standardisierte und dem heutigen Wissensstand entsprechende Rechnungslegung. IPSAS ermöglicht die Präsentation der Jahresabschlüsse öffentlicher (Gebiets-) Körperschaften im Sinne einer True and Fair View.  448 kB

Oktober 2003Order

  IFRS Newsletter 10/2003
IASB Improvements Project  440 kB

September 2003Order

  Sarbanes-Oxley Act of 2002
Evaluating Overall Effectiveness, Identifying Matters for Improvement, and Ongoing Assessment of Controls  2285 kB

August 2003Order

  IFRS Newsletter 08/2003
IAS/IFRS - Quo Vadis  415 kB

  Sarbanes-Oxley Act of 2002
The Current Landscape Rule Updates and Business Trends  488 kB

Juli 2003Order

  IAS Global Resources at EY
Executing Strategy and Directing Resources Towards Building a Strong IAS Competency  121 kB

Juni 2003Order

  UCITS III – In Brief
The UCITS III directives, as part of the many initiatives aimed at achieving a Single Market for financial services within the EU  375 kB

  International Financial Reporting Standards
Consequences for Investment Funds in Europe  155 kB

  Die Konzerngeldflussrechnung
Praktische Umsetzung von IAS 7 zur Erstellung von konsolidierten Geldflussrechnungen  218 kB

  Sarbanes-Oxley Act of 2002
Considerations for Documenting Controls at the Process, Transaction, or Application Level  973 kB

Mai 2003Order

  Taking a Closer Look
Conversion to international Financial Reporting Standards  910 kB

März 2003Order

  Insight Financial Services – Frühling 2003
Versicherungen: Von allen Seiten unter Druck  513 kB

Februar 2003Order

  Sarbanes-Oxley Act of 2002
Considerations for Evaluating Internal Control at the Entity Level  445 kB

Dezember 2002Order

  Gaap Convergence 2002
A Survey of National Efforts to Promote and Achieve Convergence with International Financial Reporting Standards  2209 kB

  Fraud - The Unmanaged Risk [nur auf Englisch]
8th Global Fraud Survey – By its very nature, fraud involves deceit and concealment. As a consequence, those charged with corporate governance generally have little practical information about fraud.  376 kB

  Preparing for Internal Control Reporting
A Guide for Management’s Assessment under Section 404 of the Sarbanes-Oxley Act  867 kB

November 2002Order

  IAS Disclosure Checklist 2002
for financial periods ending 31 December 2002 based on IAS in issue at 30 November 2002.  742 kB

Oktober 2002Order

  Qualified Intermediary - External Audit Process
The objective of the external audit is to determine whether – as Qualified Intermediary - you have complied with the specified guidelines set out in the Qualified Intermediary Agreement.  437 kB

September 2002Order

  New Basel Capital Accord [nur auf Englisch]
Proposals of the Basel Committee on Banking Supervision on the Basis of the Second Consultative Paper and Current Developments  463 kB

August 2002Order

  Wirtschaftsprüfung: Die Faszination von Wachstum und Sicherheit
Die zunehmende Technologisierung und globale Vernetzung, welche mittlerweile alle Lebens- und Geschäftsbereiche erfasst haben, verlangen nach neuen Ansätzen und Strukturen, nach kreativen unternehmerischen Modellen und integriertem Risikomanagement.  1596 kB

Juni 2002Order

  Die praktische Umsetzung von IAS 39
IAS 39 behandelt eine sehr kontroverse Materie, und es brauchte viel Zeit und nicht weniger als drei Exposure Drafts, bevor dieser Standard im heute verfügbaren Wortlaut für Jahresrechnungen beginnend ab 1. Januar 2001 als verbindlich erklärt werden konnte.  297 kB

Mai 2002Order

  Good Group (International) Limited
IAS Illustrative Financial Statements complying with IAS in issue at 31 May 2002.  1099 kB

März 2002Order

  Insight Financial Services – Frühling 2002
International Accounting Standards (IAS): Les prestataires financiers suisses peuvent-ils y renoncer?  1622 kB

Juli 2001Order

  Insight Financial Services – Sommer 2001
E-Risk Solutions: Vertrauen schaffen und erhalten  1963 kB

März 2001Order

  Insight Financial Services – Frühling 2001
Private Banking im Wandel  983 kB

Januar 2001Order

  Internal Audit Services: Transparenz, Weitblick und Übersicht
Die Interne Revision ist wichtiger Bestandteil im gesamten Risiko-Monitoring eines Unternehmens und trägt durch die Prüfungstätigkeit in den operativen und finanziellen Prozessen wesentlich zur Corporate Governance bei.  713 kB

  Fraud – The Unmanaged Risk [nur auf Englisch]
EY’s Centre of Competence for Private Banking in conjunction with the EY Fraud Investi ation Group have produced this special fraud survey on Private Banking.  1732 kB

Dezember 2000Order

  Insight Financial Services: Dezember 2000
Regulatorische Neuerungen 2000/2001  828 kB

  Insight Financial Services – November 2000
E-Business  976 kB

September 2000Order

  Praxis: Ausgabe Oktober 2000
Bedürfnis nach Sicherheit wächst - Prüfung nicht finanzieller Informationen  397 kB

  Insight Financial Services – September 2000
e-CRM: Kritischer Erfolgsfaktor  1045 kB

Juni 2000Order

  Insight Financial Services – Juni 2000
Am 1. Juli 2000 tritt die neue Richtlinie der Schweizerischen Bankiervereinigung über die «Behandlung nachrichtenloser Konten, Depots und Schrankfächer bei Schweizer Banken» in Kraft. Für die bankinterne Umsetzung dieser Richtlinie bleibt nicht viel Zeit, denn noch in diesem Jahr müssen die Banken Meldung über ihre nachrichtenlosen Vermögenswerte erstatten.  688 kB

Januar 2000Order

  Fraud – The Hidden Risk in Private Banking [nur auf Englisch]
Did you know that... fraud constitutes the most significant risk of losses in Private Banking?  657 kB

Dezember 1999Order

  Insight Financial Services – Dezember 1999
Weltweit wie auch in der Schweiz verändert sich das Bank- und Finanzwesen dramatisch. Auslöser sind vor allem die rasanten Entwicklungen in der Technologie, Informatik und Kommunikation. Sie führen nicht nur zu einer Globalisierung der Finanzmärkte und damit zu einer Verschärfung des Wettbewerbs, sondern auch zu einer Verdrängung des traditionellen Bankgeschäfts durch das Angebot neuartiger Produkte und Dienstleistungen.  499 kB

November 1999Order

  Insight Financial Services – November 1999
Banken werden immer komplexer: Viele erbringen als Universalbanken eine grosse Palette an Dienstleistungen. Zudem etablieren sie sich nicht nur als nationale Banken, sondern weltweit – und dringen auch in andere Finanzdienstleistungen ein, so in das Versicherungswesen.  1274 kB

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