Broschüren

Broschüren – Ihre Auswahl

Alle Broschüren

Folgende Publikationen entsprechen Ihrer Auswahl:

Januar 2010

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Redrawing the map – Globalization and the changing world of business
Featuring insights from The Globalization Index, compiled by the Economist Intelligence Unit

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Sustainable supply chain
Fitness check for executive and supervisory boards

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Sustainability risks
Fitness check for executive and supervisory boards

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Sustainability performance reporting
Fitness check for executive and supervisory boards

189 KB

Sustainability management framework
Fitness check for executive and supervisory boards

165 KB

Corporate Responsibility und Sustainability
Fitness Check für Verwaltungsrat und Geschäftsleitung

197 KB

The Achieving potential series: gaining the leadership edge – The new global mindset
Driving innovation through diverse perspectives

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Legal News – Januar 2010
Wozu dient der Aktionärbindungsvertrag?

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Insurance Accounting Alert – January 2010
IASB and FASB to discuss risk adjustment, residual margin and policyholder behaviour

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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 ...

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Mergers & Acquisitions Quarterly Switzerland – Fourth Quarter 2009
Mergers & Acquisitions Quarterly Switzerland displays current valuation multiples of six key industries and analyzes industry margins, recent announced transactions, and key company developments for the three-month period ended 31 December 2009. In addtion, included towards the end of this bulletin is an event calendar providing an overview of M&A and M&A-related events in the forthcoming months. Aditionally, an event calendar is included towards the end of this bulletin, providing an ...

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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 ...

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

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Dezember 2009

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Global oil and gas transactions review 2009
In this report we look at some of the main trends in oil and gas merger and acquisition activity in the last 12 months and consider the outlook for deal activity across the sector in 2010.

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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

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Agenda Mittelstand: Finanzierung und Beteiligungen von Familienunternehmen
Ergebnisse der Studie

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Agenda Mittelstand: Emotional Value
Der emotionale Wert, ein Unternehmen zu besitzen.

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Citizen today – December 2009
Reshaping government for the future – Rebuilding the global economy: Looking beyond crisis management / Life at the center: Sir Gus O’Donnell on leading the British civil service / Home pages: Taking stock of housing

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Tax News – Dezember 2009
Editorial / Neuigkeiten aus dem Zollbereich (Barbara Henzen, Silja Pracht, Oliver Hulliger) / Neues zum Kapitaleinlageprinzip (Gabriela Schwyter, Sarah Dubach) / Neue Herausforderungen für Steuerverantwortliche (René Röthlisberger, Rahel Keller) / Verlängerter NOL-Rücktragszeitraum verschafft US-Unternehmen dringend benötigte Liquidität (Aaron Schaal) / Internationale Verrechnungspreise (Ulrike Wolff) / Übersicht über kantonale Steuergesetz-Neuerungen ausgewählter Kantone (Lisa Airoldi, ...

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Tax Alert – December 2009
Human Capital Alerts: Canton of Geneva: Increasing risk of international double taxation for Swiss non-residents

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Insurance Accounting Alert – December 2009
IASB and FASB aim for common measurement objective and refine details of measurement model based on three building blocks

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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

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Stress Testing
Challenge yourself before being challenged

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November 2009

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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 ...

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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.

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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.

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Entrepreneur News – November 2009
Editorial / Schweiz ist Top-Standort für ausländische Investoren (Markus T. Schweizer) / IFRS für KMU – eine Chance für Unternehmen? (Laurence Warpelin, Pierre-Alain Cardinaux) / Liquidität freisetzen durch Bewirtschaftung des Working Capital (Thomas Lüthi, Christoph Trachsel) / Der Vorsteuerabzug im neuen Mehrwertsteuergesetz (Béatrice Blum)

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Chancen in schwierigen Zeiten
Ernst & Young – Bericht für das Geschäftsjahr vom 1. Juli 2008 bis zum 30. Juni 2009

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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 ...

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

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

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Introduction of Japan Business Services For Japanese HNWIs
Japanese Version

660 KB

Introduction of Japan Business Services For Japanese HNWIs
English Version

614 KB

Introduction of Japan Business Services Ernst & Young Switzerland
Japanese Version

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Introduction of Japan Business Services Ernst & Young Switzerland
English Version

850 KB

Japanese High Net Worth Individuals
Japanese Version

219 KB

Japanese High Net Worth Individuals
English Version

153 KB

Doing Business in Switzerland
Japanese Version

557 KB

Doing Business in Switzerland
English Version

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Talking SMEs – November 2009
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.

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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.

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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 ...

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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.

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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

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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.

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The Securities Analysts Association of Japan Private Banking seminar
Japanese Version

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Japan - Switzerland Economic Partnership Agreement
Japanese Version

273 KB

Japan - Switzerland Economic Partnership Agreement
English Version

234 KB

Introduction of Switzerland as your European headquarter location
Japanese Version

722 KB

Introduction of Switzerland as your European headquarter location
English Version

607 KB

Oktober 2009

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Legal News – Oktober 2009
Änderungskündigung im Arbeitsverhältnis

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Insurance Relocation
Your Business in Switzerland

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The future of Finance
Driving business value through the performance of the Finance function

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Mergers & Acquisitions Quarterly Switzerland – Third Quarter 2009
Mergers & Acquisitions Quarterly Switzerland displays current valuation multiples of six key industries and analyzes industry margins, recent announced transactions, and key company developments for the three-month period ended 30 September 2009. In addtion, included towards the end of this bulletin is an event calendar providing an overview of M&A and M&A-related events in the forthcoming months.

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Payroll Review
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.

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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 ...

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IFRS outlook – October 2009
The changing landscape of IFRS – an interview with Ernst & Young'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

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Pulse of the industry
Medical technology report 2009

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Banking – The future of sourcing
A survey by Ernst & Young

636 KB

September 2009

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Tax News – September 2009
Editorial / Die Mehrwertsteuerabrechnung nach Inkrafttreten des nMWSTG (Béatrice Blum) / Deutschland (Christian Buck) / Bei dauerhaftem Standortwechsel von Gruppen in die Schweiz zu berücksichtigende HR-Aspekte (Kevin Cornelius, Siiri-Mall Musten) / Überarbeitung der Branchenbroschüre Nr. 14 «Finanzbereich» (Barbara Henzen, Thomas Patt) / Vorschläge der Schweiz zur Beilegung des Streits mit der EU über die Besteuerung von Holdinggesellschaften (Dr. Kersten A. Honold) / Entwurf eines neuen ...

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Q3’09 Global IPO update
September 2009

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Insurance Accounting Alert – September 2009
IASB to discuss measurement model, margin and discount rate

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

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Legal News – September 2009
Das neue Bucheffektengesetz und die Änderungen des Obligationenrechts

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Risk Convergence
Systematische Harmonisierung von Governance, Risikomanagement und Kontrollfunktionen

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

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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 2009

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Legal News – August 2009
Strittige Erbteilungen vermeiden

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Financial Services – August 2009
Positioning for success — redesigning the asset management model: In response to challenging market conditions, asset managers should examine their operating models with an eye toward meeting demands from regulators and investors, growing assets, increasing investment performance and managing risk.

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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.

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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.

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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.

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Share Purchase Agreements
Gängige Kaufpreismechanismen und aktuelle Entwicklungen in der Praxis

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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.

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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

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Juli 2009

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Mergers & Acquisitions Quarterly Switzerland – Second Quarter 2009
Following the outline of our previous edition, this publication of M&A Quarterly covers six key industry groups and analyzes current industry valuations, margins, recent announced transactions and key company developments for the three-month period ended 30 June 2009. Featured in this edition, our Deal of the Quarter covers Holcim's expansion into the Australian cement market. In addition, the event calendar towards the end of this bulletin provides an overview of M&A and M&A-related events ...

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