Broschüren – Ihre Auswahl
Alle Broschüren
Folgende Publikationen entsprechen Ihrer Auswahl:
 | Mergers & Acquisitions Quarterly Switzerland – Second Quarter 2010
In the second quarter of 2010, the Swiss M&A market remained stable in terms of number of transactions. However, transaction volume decreased significantly compared to Q1 2010. In addition, overall stock performance in Q2 2010 was negative as the economic outlook and the European sovereign debt crisis weighed on the stock market. As a result of the weakened stock market, valuation multiples decreased throughout all industry sectors in the second quarter of 2010.
 812 kB
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 | 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
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 | 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
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 | Tax News – Juli 2010
Die Notwendigkeit einer Steuerstrategie (Matthias Bammatter, Scott Melton) / Neue Praxis der ESTV bei Grossmutterzuschüssen (Daniel Gentsch, Matthias Scheitlin) / Hinweise zur Änderung der Mehrwertsteuersätze per 1. Januar 2011 (Silke Hildebrandt-Stürmer, Roger Rohner) / Abschaffung der Eigenmietwertbesteuerung? (Walo Staehlin, Clifton des Ligneris) / Neuste steuer- und sozial versicherungsrechtliche Entwicklungen im Bereich von Mitarbeiterbeteiligungen (Claude Angst) / Neuerungen im ...
230 kB
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 | Impôts 2010 Vaud
Impôts 2010 Vaud: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern im Kanton Waadt bietet (nur in Französisch)
190 kB
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 | Impôts 2010 Genève
Impôts 2010 Genève: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern im Kanton Genf bietet (nur in Französisch)
202 kB
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 | Business risks facing mining and metals
Capital allocation has rocketed to the top of the risk list for mining and metals companies around the world, according to Ernst & Young's annual Business Risks facing mining & metals report 2010, released today.
1639 kB
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 | The 2010 worldwide VAT/GST and sales tax guide
Our 2010 Worldwide VAT, GST and sales tax guide helps you understand how indirect taxes will affect your company abroad. The guide summarizes the value added tax and goods and services tax systems in 81 countries and the European Union.
2568 kB
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 | The 2010 worldwide corporate tax guide
Ernst & Young's Worldwide corporate tax guide assists you in deciding how to structure cross-border investments and whether to establish a new company abroad. The guide summarizes corporate tax rules and treaty withholding tax rates in over 140 countries.
3903 kB
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 | 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
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 | 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
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 | 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
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 | New bank taxes: assessing the shifting global landscape
The most recent edition of the Tax Policy & Controversy Quarterly Briefing provides commentary on the various bank tax proposals that have been announced in advance of the Toronto G20 meeting at the end of June. With individual countries continuing to announce and implement local measures, the patchwork approach that is developing will fully test the resolve of the global community in the coming weeks. The document, New bank taxes: assessing the shifting global landscape,is attached below ...
1229 kB
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 | Ernst & Young Eurozone Forecast – Summer Edition, June 2010
Since Ernst & Young launched our first Eurozone Forecast on 16 April, developments within the Eurozone have continued to be dramatic with ongoing debate about sovereign bonds, the future of fiscal governance and indeed the future of the Euro itself.
1591 kB
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 | Business redefined 2010
On the back of this year's Megatrends report done by the global strategy team, our global brand development team has written an external white paper based on these insights. As part of the report we feature insights from our global leadership as well as a number of other key thinkers and business leaders around the world, using these insights as perspectives on the actual trends. This is done to make the publication more engaging, relevant and rich on insights by having leadership and ...
5232 kB
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 | Rechnungswesen der Pensionskassen
Unser Auftrag: Entsprechend Ihren Bedürfnissen übernehmen wir ganz oder teilweise das Rechnungswesen Ihrer Pensionskasse gemäss Swiss Gaap FER 26.
299 kB
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | IFRS for SMEs: A comparison with IFRS – the basics
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
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 | Utilities unbundled, Issue 08, May 2010
This report is a special smart edition that talks about how major players around the world are planning to compete in the new smart market and what lessons they’re learning in piloting the new technology.
10412 kB
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 | Beyond Borders 2010 – Global Biotechnology Report
Hardcopy orders only inside Switzerland
Price:
CHF 50
per piece
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 | Beyond Borders 2010 – Global Biotechnology Report
Please submit the form to receive the download link for the pdf of the report.
Price:
free
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 | Citizen today – April 2010
Weathering the storm – Spotlight on Canada: Learning the lessons of deficit reduction – Taxing questions: Raising revenue in Spain and Italy – Focusing on the future: Delivering good governance in Africa
2199 kB
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 | Mergers & Acquisitions Quarterly Switzerland – First Quarter 2010
Mergers & Acquisitions Quarterly Switzerland helps you to better track the Swiss M&A market. The publication includes market reviews of six key industry groups and analyzes current industry valuations, margins, recent announced transactions and key company developments in Switzerland.
850 kB
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 | Transfer pricing global reference guide
The Ernst & Young Transfer pricing global reference guide is a tool designed to enable international tax executives to quickly identify the transfer pricing rules, practices and approaches adopted by over 45 countries. Understanding these various approaches is helpful for both compliance and planning activities.
2577 kB
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 | Talking SMEs – April 2010
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
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 | 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
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 | 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
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 | Swiss Biotech Report 2010
The Swiss biotech industry has handled the challenges of the global financial downturn remarkably well and remains dynamic, thanks to a traditionally high standard of living, a sustainable economy and an array of national initiatives supporting its high-tech industries. While the financial crisis has not left Switzerland untouched, Switzerland generally was not as hard hit as other highly industrialized countries.
2273 kB
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 | Doing Business in Vietnam
This book was prepared by Ernst & Young in Vietnam. It was written to provide a quick overview of the investment climate, forms of business organization, taxation, and business and accounting practices in Vietnam. This book reflects information available as of 31 December 2009.
1483 kB
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 | The business response to climate change – Choosing the right path
Between 2008 and 2009m climate change rose from ninth to fourth in the rankings of top ten risks in the 2009 Ernst & Young business risk report. As climate change rises to the top of the agenda for even more businesses, we are reaching a defining moment where an organization's response to climate change will be a deciding factor in its business performance.
973 kB
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 | The business response to climate change – Outcomes and implications of the Copenhagen Accord
In November 2009, Ernst & Young released The business response to climate change: choosing the right path. In it, we explored the opportunities and risks presented by climate change, how an organization's response to climate change has become a deciding factor in its performance and the need for a framework to anchor the organization's efforts. In this paper, we continue that journey and look at the outcomes of Copenhagen, the business implications of the Copenhagen Accord and the need for ...
3380 kB
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 | GIPS® news – April 2010
Editorial / Key changes and enhancements to GIPS — the GIPS 2010 / The winding road to GIPS 2010 and continued development of the Standards, an interview with Mr. Colin Morrison / New GIPS logo for GIPS-compliant firms / Strategic considerations for investment management firms / GIPS 2010: An opportunity or obligation for hedge funds and alternative investment firms? / Appendix — GIPS 2010: Overview of key changes to GIPS provisions 0. to 5. / Contacts / Upcoming GIPS conferences and seminars
428 kB
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 | 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
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 | Tax News – März 2010
Editorial / Unternehmenssteuerreform III: Systemwechsel beim Beteiligungsabzug? (Stefan Grob, Sereina Purtschert) / Konzerninterne Finanzierungen: Kommt die 10/20-Regel für Nicht-Banken-Kreditgeber auf den Prüfstand? (Hans-Joachim Jaeger) / Steuerliche Verbesserungen für Konzernfinanzierungen (Walo Staehlin) / Entscheid des Bundesgerichts 2C.893/2008 vom 10.08.2009 (Serge Migy, Emilien Gigandet) / Schweizerisches Bundesgericht fällt Grundsatzurteil zu Fremdwährungsdifferenzen (Marco ...
231 kB
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 | Cross-border Mergers
10 questions regarding mergers between EU companies ("EU Mergers") and mergers between EU and non EU companies ("International Mergers")
286 kB
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 | Legal News – März 2010
Wettbewerbskommission sanktioniert Behinderung von Parallelimporten: Der Fall Elmex
147 kB
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 | Human Capital Tax Alert – March 2010
Cross-border workers in the canton of Geneva – the Federal Court accepts an appeal to expand deductible expenses for cross-border workers.
145 kB
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 | 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
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 | 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
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 | Unsere Dienstleistungen für Start-ups
Wir begleiten und beraten Sie individuell bei der teilweisen oder vollständigen Ausgestaltung der Bereiche Recht, Steuern, Finanz-und Rechnungswesen sowie Saläre Ihres Unternehmens.
316 kB
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 | Entrepreneur by Ernst & Young – Magazin 1/2010
Schwerpunkt Vertrauen – Geradlinigkeit: Einer der erfolgreichsten Logistikdienstleister geht mit gutem Beispiel voran / Nachhaltigkeit: Warum umweltschonende Reinigungsmittel kein Widerspruch in sich sind / Konsens: Ein Gentechunternehmen sucht die Balance zwischen Innovation und Ethik / Optimismus: Bei kleinen und mittleren Unternehmen hellt sich die Stimmung auf / Expeditionen: Wer Grenzen überschreitet braucht Selbstvertrauen
8450 kB
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 | Outpacing change
Ernst & Young’s 12th annual global information security survey
1205 kB
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 | 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
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 | IFRS outlook – February 2010
Improving disclosures in financial reporting – an analyst’s perspective / IFRS adoption update / Financial reporting developments / Resources
427 kB
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 | Indirect Tax in 2010
A summary of significant upcoming indirect tax changes around the world in 2010
4673 kB
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 | Confidence is returning – Analysis of transactions in the global consumer products sector
Deal value and volume in the consumer products (CP) sector rose dramatically in Q1 2010, with deal volumes up by 33% and value by 334%, compared with Q4 2009, according to an Ernst & Young transactions report. Companies' recent increased focus on consolidating their global position as they seek to achieve volume growth explains much of the recent sector activity.
783 kB
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 | Risk appetite: the strategic balancing act
Outlining how companies can define their risk appetite in strategy-setting and execution, including creating a clear definition of the company's overall risk appetite by the board. Clear operational definitions of risk appetite are key for an effective Enterprise Risk Management (ERM) framework.
406 kB
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 | Infrastructure 2010
Co-produced with the Urban Land Institute, we highlight infrastructure initiatives occurring in 16 international markets and raise key concerns over the US' lack of investment.
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 | Ernst & Young Eurozone forecast – Spring 2010
Although many of its large members were among the first countries to emerge from recession last year, the short-term outlook for the Eurozone remains challenging with GDP growth expected to rise by only 1% in 2010 and 1.6% in 2011.
1458 kB
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 | Lessons from change – Findings from the market
In 2009, our Opportunities in adversity program led to more than 45,000 meetings with companies to discuss the challenges of the new market conditions. Insights from these meetings enabled us to identify Lessons from change and a new performance wheel comprising eight key goals.
1768 kB
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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 ...
115 kB
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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 ...
771 kB
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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 ...
428 kB
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 | IFRS outlook – January 2010
Status of IFRS in the United States / Status update — revenue recognition project / Financial reporting developments / Resources
384 kB
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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.
2464 kB
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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
782 kB
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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
2813 kB
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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, ...
205 kB
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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
3531 kB
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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 ...
168 kB
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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)
286 kB
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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 ...
2245 kB
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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
691 kB
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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
637 kB
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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.
667 kB
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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 ...
964 kB
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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.
182 kB
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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
702 kB
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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.
734 kB
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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.
107 kB
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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 ...
89 kB
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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
543 kB
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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 ...
165 kB
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 | Risk Convergence
Systematische Harmonisierung von Governance, Risikomanagement und Kontrollfunktionen
1151 kB
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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
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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.
162 kB
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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.
619 kB
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 | 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
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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 ...
2440 kB
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 | 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
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 | 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
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 | 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
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 | 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
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 | All tied up
Working capital management report 2009
2462 kB
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 | 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
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 | 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
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 | 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
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 | 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
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 | International Tax Alert – 10 July 2009
Swiss proposals to terminate conflict with EU on holding taxation According to recent news reports, last week the EU Commission informed the competent diplomats and subject-matter experts of the EU Member States of Swiss proposals for a revision of domestic law regarding the taxation of Swiss holding, mixed and domiciliary companies. The Swiss federal government has elaborated upon these proposals in an attempt to finally bring its ongoing conflict with the EU on certain Swiss tax regimes to ...
793 kB
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 | 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
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 | Tax News – Juni 2009
Editorial / Vereinfachte Nachbesteuerung in Erbfällen und Straffreiheit bei Selbstanzeige (Sibilla Cretti, Astrid von Dungern) / Human Capital – Global Mobility Effectiveness Survey 2009 (Chris Debner) / Neuerungen im Güterverkehrsabkommen zwischen der Europäischen Kommission und der Schweiz – Einführung des AEO (Authorised Economic Operator) in der Schweiz (Barbara Henzen, Marc Schlaeger, Silja Pracht) / Neues Mehrwertsteuergesetz tritt am 1. Januar 2010 in Kraft (Barbara Henzen) / Warum ...
298 kB
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 | Global mobility effectiveness survey 2009
The survey assesses the effectiveness of the global mobility function, its processes and policies, and focuses on key objectives for international HR management in the current economic situation. We received 155 responses from organizations across various industry groups and geographic locations allowing interesting insights into other organization views and future objectives.
3713 kB
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 | IFRS outlook – June 2009
What is going on with financial instruments? / Equity accounting: a time for change? / Financial reporting developments / Resources
435 kB
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | Impôts 2009 – Vaud
Impôts 2009 Vaud: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern im Kanton Waadt bietet (nur in Französisch)
236 kB
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 | Impôts 2009 – Genève
Impôts 2009 Genève: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern im Kanton Genf bietet (nur in Französisch)
1250 kB
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 | Mergers & Acquisitions Quarterly Switzerland – First Quarter 2009
Mergers & Acquisitions Quarterly Switzerland helps you to better track the Swiss M&A market. The publication includes market reviews of six key industry groups and analyzes current industry valuations, margins, recent announced transactions and key company developments in Switzerland.
4878 kB
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 | 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
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 | Tax News – April 2009
Editorial / Freihandelsabkommen Schweiz–Japan (Barbara Henzen) / Vorschläge für eine dritte Unternehmenssteuerreform (Lionel Noguera) / Implikationen von Chinas zweiter Welle der Steuerreform (Rainer Hausmann) / Aufwandbesteuerung – quo vadis? (Sibilla Cretti) / Bundesgerichtsentscheid 2A.660/2006 (Eduard Maibach) / Übergang zum Kapitaleinlageprinzip (Gabriela Schwyter) / Besteuerung von Immobiliengefässen – Was bringt die Zukunft? (Hanspeter Saner, Conradin Mosimann) / Probleme bei der ...
845 kB
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 | Swiss Biotech Report – Update 2009
The Swiss biotech sector continued growing in 2008. Although risk capital proved harder to come by than in the record year of 2007, the sector nonetheless managed to expand by achieving higher sales, licensing new products and starting up new companies.
1398 kB
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 | 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
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 | 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
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 | 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
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 | 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
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 | Review of business models
Business models are valuable decision-making tools. So why not make sure they calculate correctly?
3996 kB
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 | Development of business models
If you are in doubt about the outcome of your decisions, it means you are unsure about your decision-making basis.
3971 kB
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 | 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
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 | IFRS outlook – February 2009
Financial reporting in times of uncertainty / Goodwill disclosures under the microscope / Financial reporting developments / Resources
372 kB
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 | 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
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 | Global megatrends 2009
This newly-available report presents an Ernst & Young perspective of some of the most significant trends we see today in the marketplace. We offer a snapshot of the main themes and concepts within each trend: a concise view to raise questions and spark new ideas, rather than a comprehensive set of answers. These megatrends have been written at a time of particular flux: we are in the midst of a financial crisis and there is a considerable amount of uncertainty about the future. Despite this ...
1014 kB
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 | Groundbreakers
Using the strength of women to rebuild the world economy
2294 kB
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 | Ernst & Young Legal – Stark in Sanierungsrecht
Ernst & Young Legal ist national und international in allen relevanten Bereichen des Wirtschaftsrechts tätig. Wir sind insbesondere auf Gesellschaftsrecht, Mergers & Acquisitions, Vertragsrecht, Sanierungen und Insolvenzrecht, Informationstechnologie, Finanzmarktrecht sowie Arbeitsrecht und Sozialversicherungsrecht spezialisiert.
329 kB
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 | Ernst & Young Legal – Stark in Arbeitsrecht
Ernst & Young Legal ist national und international in allen relevanten Bereichen des Wirtschaftsrechts tätig. Wir sind insbesondere auf Gesellschaftsrecht, Mergers & Acquisitions, Vertragsrecht, Sanierungen und Insolvenzrecht, Informationstechnologie, Finanzmarktrecht sowie Arbeitsrecht und Sozialversicherungsrecht spezialisiert.
322 kB
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 | Ernst & Young Legal – Stark in Insolvenzrecht
Ernst & Young Legal ist national und international in allen relevanten Bereichen des Wirtschaftsrechts tätig. Wir sind insbesondere auf Gesellschaftsrecht, Mergers & Acquisitions, Vertragsrecht, Sanierungen und Insolvenzrecht, Informationstechnologie, Finanzmarktrecht sowie Arbeitsrecht und Sozialversicherungsrecht spezialisiert.
330 kB
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 | Ernst & Young Legal – Stark in Gesellschafts- und Vertragsrecht / M&A
Ernst & Young Legal ist national und international in allen relevanten Bereichen des Wirtschaftsrechts tätig. Wir sind insbesondere auf Gesellschaftsrecht, Mergers & Acquisitions, Vertragsrecht, Sanierungen und Insolvenzrecht, Informationstechnologie, Finanzmarktrecht sowie Arbeitsrecht und Sozialversicherungsrecht spezialisiert.
326 kB
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 | Ernst & Young Legal – Stark in Banking, Insurance & Finance
Ernst & Young Legal ist national und international in allen relevanten Bereichen des Wirtschaftsrechts tätig. Wir sind insbesondere auf Gesellschaftsrecht, Mergers & Acquisitions, Vertragsrecht, Sanierungen und Insolvenzrecht, Informationstechnologie, Finanzmarktrecht sowie Arbeitsrecht und Sozialversicherungsrecht spezialisiert.
91 kB
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 | 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
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 | 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
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 | Tax News – Dezember 2008
Editorial / Entwicklungen im internationalen Steuerrecht (Bernhard Hössli, Philipp Roth) / Änderung der Zinsbesteuerungsrichtlinie (Alberto Lissi, Janine Ziegler) / Deutschland: Aktuelle Entwicklungen (Heiko Kubaile, Christian Buck) / Verrechnungspreisstrategien für eine effizientere Allokation von flüssigen Mitteln (Salim Damji, Flora Tommy-Martin) / Übersicht über kantonale Steuergesetz-Neuerungen ausgewählter Kantone (Cristiana Allidi, Viktor Bucher, FedericoCentonze, Fabian Duss, Marc ...
957 kB
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 | 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
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 | 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
Preis:
kostenlos
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 | IFRS–Survey 2008
IFRS aus Anwendersicht – Was es für eine effiziente Umsetzung braucht
403 kB
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 | 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
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 | Entrepreneur News – November 2008
Editorial / Vertrauen zahlt sich aus / «Vorfahrt für KMU» in der EU und in der Schweiz (Daniel Bachmann, Daniela Klöti) / Mehrwertsteuerreform (Béatrice Blum)
209 kB
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 | 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
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 | Klimawandel - Mit Eigeninitiative gegen eine unsichere Zukunft
Steigende Rohstoff- und Energiekosten treiben Schweizer Industrieunternehmen zu effizienteren Herstellungsprozessen an. Auch freiwillige Programme finden Zulauf, da behördliche Regulierungen zum Klimaschutz drohen. Die verursachten Kosten sind jedoch offensichtlicher als die möglichen Marktchancen.
2793 kB
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 | 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
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 | 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
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 | Tax News – Oktober 2008
Editorial / Deutschland – aktuelle Entwicklungen (Heiko Kubaile) / Neue Verständigungsvereinbarung zu leitenden Angestellten (Heiko Kubaile) / Internationale Verrechnungspreise - neueste Entwicklungen (Salim Damji, Ulrike Wolff) / Entwicklungen in der OECD (Bernhard Hössli) / EU-Zinsbesteuerung erneut auf dem Tapet (Alberto Lissi, Janine Ziegler) / Dumont-Praxis: Abschied einer bundesgerichtlichen Rechtsprechung (Urs Schüpfer, Sereina Purtschert) / Verschärfte Vorschriften zur Bewertung von ...
180 kB
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 | EU tax news – Issue 27 (September/October 2008)
Major developments / Editorial / Focus on tobacco taxation: Proposal to increase exercise duties / Direct tax: Country updates / Indirect tax: Latest EU developments; country updates / Contacts: Direct tax and indirect tax
170 kB
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 | Vertrauen zahlt sich aus
Eine Studie über das Vertrauen in Geschäftsbeziehungen von mittelständischen Unternehmen in der Schweiz
1061 kB
Preis:
kostenlos
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 | Global Mobility Effectiveness Survey 2007/08
With an increase in globalization, today’s companies face greater challenges in managing their ever-expanding expatriate population. The role of the global mobility function is changing and growing to meet these demands, to support the movement of assignees not only from an administrative but also from a strategic and legislative perspective. Ernst & Young has conducted a global mobility effectiveness survey among its multinational clients to further study the impacts and trends of these ...
1257 kB
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 | Kollektive Kapitalanlagen – Gesetzgebung und Publikationen
Aktualisierte und erweiterte Auflage der Ernst & Young 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
Preis:
kostenlos
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 | Swiss Medtech Report 2008
The second Swiss Medtech Report reveals that the medtech industry in Switzerland has increased its share of the growing global medical technology market. Medtech is one of the fastest growing Swiss sectors. Annual growth rates in the past two years have increased to 25-30%. Studies suggest that therapy systems, implants and prosthetics are the fastest growing fields and these are the focus areas of many Swiss companies.
1711 kB
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 | 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
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 | Investment performance reporting: from obligation to differentiator
As investment firms, both traditional and alternative, continue to leverage new and more complex investment products such as 130/30 Funds, Exchange Traded funds and new Hedge fund strategies to increase assets under management, their ability to compete and effectively market these products has a direct correlation with the reliability and accuracy with which they report the investment performance of these, and all, vehicles to investors.
1153 kB
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 | GIPS® news – September 2008
GIPS in China / GIPS in South Korea / GIPS Development in Japan / GIPS Compliance as a Global Firm / The GIPS Guidance Statement on Error Correction / GIPS 2010 Key Issues / Performance-based Compensation Contracts in the Asset Management Industry / Contacts / Upcoming GIPS Conferences and Seminars
3579 kB
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 | A crunch time for construction
10 steps for surviving the economic downturn. The Ernst & Young construction team of experienced advisors have developed a list of 10 key factors for finance directors, audit committees and other stakeholders in the sector to contemplate in ensuring that the businesses important to them are most appropriately insulated.
4125 kB
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 | EU tax news – Issue 26 (July/August 2008)
Major developments / Editorial / Focus on state ald: News block exemption regulation / Direct tax: Country updates / Indirect tax: Latest EU developments; country updates / Contacts: Direct tax and indirect tax
170 kB
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 | Insurance groups: securing the benefits
Solvency II will provide well-prepared insurance groups with many diversification benefits including lower capital requirements. But these benefits depend on insurers’ decisions around structure and approach. We provide the latest on Solvency II and offer insurance executives insights to be better prepared for the change.
10783 kB
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 | 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
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 | IFRS 7 in the insurance industry
Ernst & Young 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
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 | Measuring operational risk
Insurers often focus their attention on traditional areas of financial risk. While this is not surprising or unusual, Solvency II will require the global insurance industry to pay closer attention to the often “forgotten” area of operational risk. We identify the challenges – and assess the impact – of Solvency II OpRisk requirements.
421 kB
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 | European embedded value results – 2008 year-end
In last year’s report we gave our thoughts on where the industry was likely to move in terms of European embedded value (EEV) reporting development. The industry has recently fi nalised its own guidance on calculating market consistent embedded values (MCEV), releasing the CFO Forum Principles on MCEV in June 2008.
1744 kB
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 | 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
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 | 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
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 | 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
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 | Tax News – Juli 2008
Editorial / US Tax Desk: recent developments (Michael Nadler) / Deutschland: Aktuelle Entwicklungen (Heiko Kubaile) / Neue und ratifizierte Doppelbesteuerungsabkommen (Fabian Duss) / Kreisschreiben 21: Belege für die Rückerstattung der Verrechnungssteuer bei Ertragsgutschriften ausländischer Banken (Hans-Joachim Jaeger, Rolf Geier) / Internationale Verrechnungspreise (Gregor Freimoser) / Steuerbefreiung von Stiftungen (Natalie Nyffenegger) / Immobilienleasing (Stefan Grob, Claudio Bertini) / ...
152 kB
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 | Tax Documentation goes global
The thesis of this paper is that, in an era of globally integrated businesses, continuing demands for strong financial performance, and responsible risk management of tax planning and reporting activities, a comprehensive tax documentation and retention policy is increasingly vital for multinational organizations.
732 kB
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 | QIS 4 – Shifting the focus from consultation to implementation
Insurers that participate in Solvency II’s Quantitative Impact Studies (QIS) not only influence the debate, they get a valuable opportunity to assess their own level of preparedness. In this report, we bring you up to speed on key lessons learned from QIS 1, 2 and 3, and highlight the issues being addressed in QIS 4.
269 kB
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 | Solvency II – Raising the bar
Insurers that embed well-designed internal models into their risk management system can provide real-time, relevant information to drive business decisions and boost market leadership. Learn how to “raise the bar” and integrate Solvency II, using precedents set by Basel II and the Swiss Solvency Test.
1569 kB
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 | Grasping the reins of fundamental change – EY's comments on SII draft directive
Solvency II will alter the ways insurers are supervised and should ultimately lead to a more efficient global insurance market. However, inconsistencies in the latest draft directive may lead to conflicting interpretations and arbitrary treatment of insurers. We explore the directive’s main components and offer our assessment.
2637 kB
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 | 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
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 | Entrepreneur News – Juni 2008
Editorial / Unternehmenssteuerreform II – Lohn oder Dividende? (Walo Stählin, Silvia Meier) / Corporate Social Responsibility bei mittelständischen Unternehmen: Neustart oder Bewährtes? (Roger Amhof, Mark Veser, Ladina Caduff) / Planspiel mit Alternativen (Beat Arbenz, Stefan Rösch) / Mädchen für alles (Porträt Bernhard Alpstäg)
126 kB
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 | 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
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 | 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. Ernst & Young unterstützt Unternehmen adäquat in der Handhabung der wachsenden Anforderungen.
493 kB
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 | Elektronische Archivierung
Aufgrund der stetig wachsenden Digitalisierung sowie der zu beobachtenden Zunahme der Informationen, mit welchen ein Unternehmen konfrontiert ist (z.B. E-Mail), gewinnt ein effizienter und kontrollierter Zugriff auf elektronisch archivierte Daten eine immer grössere Bedeutung. Unternehmen müssen darauf achten, elektronische Archive vorschriftsgemäss zu führen.
Preis:
kostenlos
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 | A fine balance: The strategic role of finane in transaction integration
In an increasingly competitive global environment, pharmaceutical industry deals are undergoing closer scrutiny. Investors are ratcheting up the pressure to deliver on transaction objectives — and looking to the CFO’s office to do so. The role of the finance function in preparing for and enabling post-merger integration has taken center stage. But finance must play its part somewhat differently than it has in the past.
142 kB
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 | An open world: 2008 European attractiveness survey
China has been ranked the most attractive destination for foreign direct investment, ahead of Western Europe and Eastern Europe, in our fifth annual European Attractiveness Survey, An open world. The report shows that the world's regions have become much more equal in terms of where businesses want to invest.
1201 kB
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 | Tax Alert – News and views from Transfer Pricing – May 2008
China Steps Up: Draft Regulations Released by the SAT – When it comes to transfer pricing in China, the rules of the game have changed. Transfer pricing enforcement has clearly become a priority. With the Draft Regulation, China will finally be on par with its major trading partners insomuch as having detailed implementing regulations is concerned.
405 kB
| |
 | EU tax news – Issue 25 (May/June 2008)
Major developments / Editorial / Focus on charities: Impact of ECJ decisions / Direct tax: Country updates / Indirect tax: Latest EU developments; Country updates / Contacts: Direct tax and indirect tax
210 kB
| |
 | 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
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 | 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
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 | 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
| |
 | Impôts 2008 – Vaud
Impôts 2008 Vaud: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern im Kanton Waadt bietet (nur in Französisch)
231 kB
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 | Impôts 2008 Genève
Impôts 2008 Genève: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern in Genf bietet (nur in Französisch)
391 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
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 | Tax Alert – April 2008
Praxisänderungen per 1. Januar 2008: Eidgenössische Steuerverwaltung veröffentlicht zweite Tranche der überarbeiteten Publikationen zur MWST
340 kB
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 | 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
| |
 | Swiss Biotech Report 2008
Swiss biotechnology saw new records set in 2007 with regard to total revenue, R&D success and new capital raised. These are only some of the highlights in another strong biotech-year.
3320 kB
| |
 | Corporate Tax Relief – Edition 2008
In Switzerland, corporate income and capital taxes are levied at three levels: federal, cantonal and communal. Federal corporate income tax is levied on net worldwide income generated by Swiss resident companies, with the exception of income attributable to foreign enterprises, permanent establishments or real estate. Cantonal and communal corporate income taxes are levied, as a general rule, upon the same base as the federal income tax. Tax rates will depend on the canton and the commune in ...
331 kB
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 | Moving to Switzerland
Individual taxation in Switzerland / Social security system / Other issues / Swiss employment law (Summary) / Other useful information about Switzerland
327 kB
| |
 | GIPS® News – March 2008 (Special Edition)
Panel Event: «Meet Members of the GIPS® Executive Committee», Zurich, December 5, 2007 / Editorial / The work with the GIPS® country sponsors / GIPS® 2010 – a look at the past and future journey / On verification – the road to a win-win solution / Questions from the audience / Upcoming GIPS® Conferences and Seminars / Contacts
778 kB
| |
 | EU Tax News – Issue 24 (March/April 2008)
Editorial / Major Developments: Capital Duty Directive; CCCTB: Wishful Thinking or Future Reality?; Swiss-EU Tax Controversy / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates; Contacts: Direct Tax; Indirect Tax
249 kB
| |
 | Tax News – März 2008
Editorial / Internationales Steuerrecht: US tax desk: recent developments; Deutschland: Aktuelle Entwicklungen; Das globale Mobilitätsrisiko in den Griff bekommen / Nationales Steuerrecht: Unternehmenssteuerreform II: Lohn versus Dividende; Abgangsentschädigungen und Besteuerungsgrundsätze im Verhältnis Schweiz–Ausland; Interkantonale Repartition der pauschalen Steueranrechnung
178 kB
| |
 | IPO Insights: SWX Swiss Exchange
This publication aims at giving an in-depth look at the SWX Swiss Exchange and should be seen as complementary to the Ernst & Young IPO Insights: Comparison Global Stock Exchanges report.
164 kB
| |
 | IPO Insights: Comparing Global Stock Exchanges
This report is designed to be an objective, fact-based comparative tool for business leaders weighing exchange alternatives. The scope encompasses the Australian Stock Exchange, Deutsche Börse, Euronext, Hong Kong Stock Exchange, London Stock Exchange, NASDAQ, New York Stock Exchange, Singapore Stock Exchange, and Tokyo Stock Exchange.
5206 kB
| |
 | 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
| |
 | Entrepreneur News – März 2008
Mittelständische Unternehmen als wichtiger Motor der Schweizer Wirtschaft (Markus Schweizer, Viktor Bucher) / Zehn Fragen zum neuen Revisionsrecht (Manuel Aeby, Thomas Stenz) / «Opting-out» – der Verzicht auf die eingeschränkte Revision (Markus Oppliger) / Zum zehnten Mal fantastische Entrepreneurs Of The Year ausgezeichnet
174 kB
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 | LOHAS - Lifestyle of Health and Sustainability
Durch ein unabhängiges Befragungsinstitut wurden anhand eines umfangreichen Fragebogens mehr als 700 Konsumenten in allen Regionen der Schweiz befragt, inwiefern das Thema Gesundheit und Nachhaltigkeit ihre Kaufentscheidungen beeinflusst.
3476 kB
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 | Transfer Pricing Global Reference Guide 2008
Ernst & Young's Transfer Pricing Global Reference Guide is a comprehensive tool that is designed to help international tax executives to quickly identify the transfer pricing rules, practices, and approaches that have been adopted by over 40 countries. Bookmark the page for the latest developments and commentary on transfer pricing.
622 kB
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 | Goodwill Hunting
Looking at deferred tax liabilities, fair value and goodwill for property investors.
375 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
| |
 | International GAAP® 2008
International GAAP® 2008 ist die einzige Publikation über IFRS mit globalem Fokus. Experten der Ernst & Young 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
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 | Entity Level Controls
Strengthening Internal Control Through More Effective and Efficient Entity-Level Controls
261 kB
| |
 | Schweizer Mittelstandsbarometer 2008
Wirtschaftliche Aussichten und politische Prioritäten mittelständischer Schweizer Unternehmen – Daten, Fakten und Interpretationen einer im Dezember 2007 erhobenen Umfrage
717 kB
| |
 | Strategic Business Risk – Insurance 2008
Strategic risks arise from trends, conditions and uncertainties within global markets. This report explores the most significant business risks and challenges that the insurance industry will face over the next three to five years.
387 kB
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 | Property/Casualty Industry 2008 Outlook
In spite of another year of great earnings and strong balance sheets, the near future is likely to challenge the property/casualty insurance industry’s fundamentals. Many companies today are having difficulty achieving topline targets on a regular basis, with signals of margin compression around the corner. This is occurring in the face of relatively benign loss trends in both core and catastrophe lines.
1197 kB
| |
 | Tax Alert – Januar 2008
Praxisänderungen per 1. Januar 2008 – Eidgenössische Steuerverwaltung veröffentlicht überarbeitete Publikationen zur MWST
97 kB
| |
 | EU Tax News – Issue 23 (January/February 2008)
Editorial / Major Developments: Combating Tax Avoidance and Abuse / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
147 kB
| |
 | International Tax Alert, 18 January 2008
New Swiss Regional Policy Law Entered into Force on 1 January 2008 — Tax Holiday Regime Now Confirmed – New Regulations Redefine the Federal Tax Holiday Regime
221 kB
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 | 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
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 | Real Estate IFRS Financial Statements Survey – 2007
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
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 | Tax News – Dezember 2007
Internationales Steuerrecht: US Tax Desk: Recent Developments; Deutschland: Aktuelle Entwicklungen; Neue und ratifizierte Doppelbesteuerungsabkommen; Einführung des «zugelassenen Wirtschaftsbeteiligten» (AEO) in der EU und Auswirkungen auf die Schweizer Unternehmen; EU-Steuerkontroverse / Nationales Steuerrecht: Neues Bundesgesetz über Regionalpolitik; Steuerfalle im Bereich der Sozialversicherung; Entscheid des Bundesverwaltungsgerichts vom 5. Juni 2007: Rückerstattung der ...
246 kB
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 | Life Insurance Industry 2008 Outlook
Ernst & Young identified seven issues for life insurance companies that are the focus of our 2008 Outlook: Retirement Income, Financial Events, Technology, Offshoring, Solvency II, International Financial Reporting Standards, Tax Issues and Implications
192 kB
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 | HR & Tax Alert – December 2007
A new Human Capital Alert has been issued entitled "Switzerland - Application of the expatriates regulations in the Canton of Zurich - Important cantonal tax decision"
30 kB
| |
 | ITS Global Dispatch
Australia: Australian Treaty Update / European Union: Recovery of EU VAT Incurred by US-Based Financial and Insurance Services Companies / Hong Kong and Luxembourg: Hong Kong, Luxembourg Sign Tax Treaty / Italy: Italian Draft 2008 Budget Law Released / Mexico: Mexican Presidential Decree Provides Limited Benefits for Certain IETU Taxpayers / South Africa: South Africa Relaxes Exchange Control Rules on Inward Foreign Loans; South African Supreme Court of Appeal Rules Right to Use Interest ...
1505 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
| |
 | Will Ownership Unbundling Deliver?
A survey that questions whether ownership unbundling alone will deliver a single European market for energy, and suggests that utility companies that act now to unbundle voluntarily will gain crucial first mover advantage. Looking at the implications for different types of business in 19 countries and examining in detail some of the strategic options which companies now face, the survey also analyses the competitive impact on key players in each country.
2158 kB
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 | Tax Alert – November 2007
Indirekte Teilliquidation: Eidgenössische Steuerverwaltung publiziert neues Kreisschreiben Nr. 14
67 kB
| |
 | EU Tax News – Issue 22 (November/December 2007)
Editorial / Major Developments: FISCO Proposals on Post-Trading; Cross-border Loss Relief / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
157 kB
| |
 | Utilities Unbundled - Issue Three - What Alternative Energy Means for Utilities
Interdependence among the world’s politicians, energy producers, and customers is helping drive the utilities industry to turn to alternative energy (AE). Utilities Unbundled, Issue 3 investigates how utilities are responding to the technological and commercialization challenges AE presents. Also see regional coverage of green taxation, clean technology, and technologies and privatization in the water industry.
8686 kB
| |
 | Global REIT Report 2007
The report presents an analysis of REIT performance around the world, including tax and regulatory structures of various countries where the REIT market is growing.
2679 kB
| |
 | «Managing Growth»
Eine Umfrage zur Relevanz von Megatrends und Business Drivers – Executive Summary
309 kB
| |
 | New Form W-9 published by the IRS
Form W-9 for documentation of U.S. persons has been updated and published by the Internal Revenue Service (IRS) by way of a new 'Revision October 2007'. For new account openings and changes, only the most current version should be used by Qualified Intermediaries. Besides minor changes in formatting and wording, the IRS made two important amendments. For more information and consequences, please have a look at our latest QI-Update
140 kB
| |
 | Focused Innovation: Exploring the Property/Casualty Insurance Industry's Competing Objectives
Embracing innovation requires a changing mind set that taps creative opportunities and focuses on moving the best ideas forward. This report explores the subject of innovation as it relates to the property / casualty insurance industry. It examines eleven sets of competing objectives categorized into three groups: broad strategic issues, structural issues pitting different segments of the industry against each other and operational issues.
2087 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
| |
 | Tax News – Oktober 2007
Editorial / Internationales Steuerrecht: US Tax Desk: Proposed Legislation to Deny; Treaty Benefits on Deductible Payments to Certain Foreign Related Parties; Doppelbesteuerungsabkommen (DBA): neuste Entwicklungen; Besteuerung von Funktionsverlagerungen in Deutschland / Nationales Steuerrecht: Änderung einer rechtskräftigen Veranlagungsverfügung; Die indirekte Teilliquidation – Neuerungen zum Kreisschreiben Nr. 14; Neue Praxis zur Vermeidung von «Ausscheidungsverlusten»; Die Schweiz tritt ...
484 kB
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 | Option-pricing models – Using option-pricing models to value employee share options
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
| |
 | J-SOX
Implementing a Top-Down, Risk-Based Approach
529 kB
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 | Entrepreneur News – September 2007
Familienunternehmen im internationalen Umfeld – Immer öfter stehen auch mittelständische Familienunternehmen vor der Herausforderung, in einem internationalen Umfeld zu bestehen. Dabei stellen sich in verschiedenen Bereichen der Unternehmensführung und -entwicklung neue Aufgaben und Anforderungen an das Management, welche nicht unterschätzt werden dürfen.
336 kB
| |
 | Stadtwerkestudie 2007
Chancen und Risiken in liberalisierten und regulierten Energiemärkten (gesamter Report)
Preis:
CHF 195
pro Stück
| |
 | Investment Performance Services GIPS® Performance Presentation Standards
Falls Sie sich noch nicht mit den Vorzügen von InvestmentPerformance Services auseinandergesetzt haben sollten, dann beachten Sie bitte Folgendes: Mit unseren Investment Performance Services können Sie nicht nur Ihr Marketingpotenzial besser ausschöpfen, sondern auch Ihre internen Prozesse verbessern und effizienter gestalten.
95 kB
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 | GIPS® News – September 2007
Editorial / Current Status of the GIPS® Initiatives / New GIPS® Guidance Statements / GIPS® and MiFID / The Case for GIPS® in China / GIPS® Implementation at ING in Poland, Interview with Wojciech Jachimiak / Upcoming GIPS® Conferences and Seminars / Contacts
320 kB
| |
 | EU Tax News – Issue 21 (September/October 2007)
Editorial / Major Developments: Taxation and Portugal’s Presidency; EU Perspective on UK CFC Rules / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax / Indirect Tax
164 kB
| |
 | European Public Real Estate Association: Global REIT Survey: A comparison of the major REIT regimes in the world.
Since the last edition of the European Public Real Estate Association (ERPA) survey was issued in September 2004, there have been tremendous developments around the world in the REIT arena, not least in Europe. Listed real estate has firmly established itself as a separate asset class, and Governments around the world have adopted the merits of tax transparent structures. The introduction of the French SIIC in December 2003 proved the catalyst for subsequent developments in Europe. The ...
4605 kB
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 | 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
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 | 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
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 | Tax Alert – July 2007
Tax Authorities Request Detailed Information on Related-Party Transactions from over 400 Foreign Invested Enterprises
120 kB
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 | EU Tax News – Issue 20 (July/August 2007)
Editorial / Major Developments: VAT Simplification; Focus on Third Country Investments / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
152 kB
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 | Legal News – Juli 2007
Elektronische Kommunikationsmittel bei der Durchführung von Verwaltungsratssitzungen und Generalversammlungen
62 kB
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 | 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
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 | Taking Solvency II to the Next Level - Solvency II for Insurance Groups
With Solvency II approaching, insurance groups need to take a hard look at their corporate structure and intra-group risk transfer arrangements. As capital markets place further pressure on groups to increase capital efficiency, companies need to redefine the way they manage risk, and re-evaluate existing policies and procedures. This report discusses the implications, benefits, risks, group requirements, and conceptual framework that will help insurers navigate through this complex process ...
397 kB
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 | Utilities Unbundled – Issue Two – Analysis and Comment on Current Issues in Utilities
Managing uncertainty with anticipation and agility – Five Strategic Drivers: Is unbundling the answer for Europe’s power providers? What are the risks of venturing into Russia and what does it mean that energy trading is hot again? How can companies benefit from risk management and revenue assurance? In Ernst & Young new magazine Utilities Unbundled we explore how anticipation and agility are essential to succeeding in the face of five strategic industry drivers, and much more.
594 kB
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 | Tax Alert: New Transfer Pricing Developments in China - June 2007
Despite the continuing delays in the release of the China Transfer Pricing Contemporaneous Documentation Ruling, there have been further key developments in China's transfer pricing envrironment. Some of these developments were included in the tax reform measures passed by the National Peoples Congress in March. However, morge immetidate issues have arisen for new circulars issued by the State Administration of Taxation ("SAT") and actions being taken by some major tax jurisdictions in ...
128 kB
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 | Tax Alert, June 2007
Contract v Import Processing Arrangements – Apportionment of the relevant profits between the Hong Kong taxpayer and its PRC subsidiary
168 kB
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 | Checkliste zu den Fachempfehlungen zur Rechnungslegung (Swiss GAAP FER)
Basierend auf den per 1. Januar 2007 gültigen Fachempfehlungen Swiss GAAP FER (© Stiftung für Empfehlungen zur Rechnungslegung) – Nachdem vor einigen Jahren eine beträchtliche Anzahl börsenkotierter Unternehmen gemäss Swiss GAAP FER Rechnung legte, verlangte die SWX ab 2005 für alle Hauptsegment-Titel die Anwendung der IFRS- oder US GAAP-Regeln. Nun fokussiert der schweizerische Standard vor allem auf KMU mit nationaler Finanzierung, gemeinnützige Organisationen und Pensionskassen. Die ...
2258 kB
Preis:
kostenlos
| |
 | Tax News – Juni 2007
Internationales Steuerrecht: Offshore Tax Havens - Switzerland Included on List of Initial 34 «Offshore Secrecy Jurisdictions»; Internationale Verrechnungspreise - neuste Entwicklungen; Gerichtsentscheid bestätigt Einstufung eines französischen Kommissionärs als Betriebsstätte der britischen Hauptgeschäftsstelle; Deutschland: Unternehmensteuerreform 2008 / Nationales Steuerrecht: Zinsbesteuerungsabkommen zwischen der EU und der Schweiz - Auslegung aus italienischer Sicht von Art. 15; ...
182 kB
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 | 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
| |
 | Customs & International Trade
China Further Reduces VAT Refunds on Export Goods – Changes Will Impact Most Buinesses and Mean Higher Export Costs for Thousands of Products
147 kB
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 | India Real Estate: Policies and Procedures
Guide for developers and investors on local laws and regulations in India. Produced by Ernst & Young India, in close collaboration with the government of India.
2212 kB
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 | Tax Alert, May 2007
Hong Kong – Mainland of China Comprehensive Double Tax Arrangement Practice Notes issued by Hong Kong and Mainland Tax Authorities
243 kB
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 | EU Tax News – Issue 19 (May/June 2007)
Editorial / Major Developments: VAT Reform; Focus on Malta / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
159 kB
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 | Investment In Chinese Real Estate
Overview Of the Real Estate Market in China / Features Of The Chinese Real Estate Market / Investement Considerations / Operating Tax Costs / Cash Repatriation / Conclusions
284 kB
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 | 2006 Insurance Audit Committee Survey
This new report from the Global Insurance Center shows that insurance audit committees are more risk-focused than those in other industries, with half spending at least 20% of their meeting agenda on risk issues. Respondents from the insurance industry identified their key concerns over risk, oversight issues, activities and effectiveness (pdf, 912kb), as well as what they believe to be the greatest challenges facing them.
912 kB
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 | EU Tax News – Issue 18 (March/April 2007)
Switzerland – State Aid: On 13 February 2007, the European Commission and Switzerland issued statements regarding the sustainability of certain Swiss cantonal tax regimes. The Commission argues that the Swiss regimes constitute illegal State aid. The Swiss Government disagrees. Taxpayers will need to keep an eye on further developments in this unresolved argument, which is bound to last a number of years.
158 kB
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 | Real Estate Global Hospitality Insights Vol 3
Mixed-use Developments Help Spread the Risk – The third issue of Global Hospitality Insights describes the impact of mixed-use developments in the lodging industry. Hospitality professionals in eight regions around the world contributed their insights relating to the prevalence of mixed-use developments with a hospitality component, and discussed the effects on the industry.
228 kB
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 | Towards Convergence: A Survey of IFRS to US GAAP Differences
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
| |
 | Swiss Biotech Report 2007
The future of the Swiss biotech industry remains promising: turnover grew by a further significant 7.8% and the sector made CHF 917 million profit in 2006. The fourth Swiss Biotech Report, presented in Zurich today, outlines the reasons behind this success.
2757 kB
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 | Tax News – März 2007
Internationales Steuerrecht – US Tax Desk: Easing of Subpart F Rules; China: Unternehmenssteuerreform 2008; Deutschland: Aktuelle Entwicklungen / Nationales Steuerrecht – Das erfolgreiche Management von Steuerrisiken ist eine der höchsten Prioritäten der Steuerverantwortlichen; Vorlage für ein neues Mehrwertsteuergesetz in der Vernehmlassung
485 kB
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 | Entrepreneur News – März 2007
Gute Governance in Familienunternehmen unterstützt Glaubwürdigkeit, Vertrauen und Reputation – Familienbetriebe beschäftigen in der Schweiz die grosse Mehrheit aller Arbeitnehmenden und bilden damit das Rückgrat der Schweizer Wirtschaft. Von den rund 309 000 Unternehmen in der Schweiz werden 272 000 oder rund 88% von Einzelpersonen und Familien beherrscht oder geführt. Umso wichtiger ist in den Familienunternehmen eine gute Governance, deren Regelungen und Mechanismen nachhaltig für Wachstum ...
243 kB
| |
 | EU Tax News – Issue 17 (January/February 2007)
Editorial / Major Developments: Bulgaria; Romania; The Denkavit Case; EU Co-ordinated Approach to Direct Taxation / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts / Direct Tax / Indirect Tax
155 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
| |
 | Impôts 2007 Vaud
Impôts 2007 Vaud: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern im Kanton Waadt bietet (nur in Französisch)
975 kB
| |
 | Good Insurance (International) Limited (fictitious insurance company)
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
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 | Legal News – Februar 2007
Von Altlasten, Bauherren und Sanierungskosten – Aspekte zum Thema Altlasten gemäss Umweltschutzgesetz
86 kB
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 | 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 / Ernst & Young Veranstaltungen zu IFRS / Veröffentlichungen von Ernst & Young und Links / Ihre Kontaktpartner in Deutschland, Österreich und der Schweiz
486 kB
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 | Impôts 2007 Genève
Impôts 2007 Genève: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern in Genf bietet (nur in Französisch)
433 kB
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 | Real Estate Market Outlook 2007
Find out why we think infrastructure is set to be the next 'hot' market, and why you will need to pay attention to REITs, environmental standards and private equity, among others. The Global Real Estate Center projects the biggest trends across the industry worldwide in the "Real Estate Market Outlook 2007".
322 kB
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 | 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
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 | 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
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 | 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
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 | 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
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 | Life Insurance Industry 2007 Outlook
The attached report on the Outlook for 2007 for the Life Insurance Industry was produced in conjunction with the Life Insurance Industry Executive Conference recently sponsored by the Global Insurance Center in New York. Written by Doug French, the Outlook covers the key issues commanding the attention of life company management, boards and investors.
86 kB
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 | U.S. Property/Casualty Insurance Industry 2007 Outlook
An outlook for the U.S. property/casualty insurance industry, issued by Ernst & Young’s Global Insurance Center, points to five key issues that will shape the market in 2007: maintaining and managing profitability, shifting from growth to innovation, lingering post-2005 and 2006 catastrophe market issues, changes in the reinsurance market, and risk and control convergence.
100 kB
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 | Audit Committee Perspectives
Between August and November 2006, Ernst & Young surveyed audit committee chairs, audit committee members, board members, and others from 176 companies around the world. We gathered information and gleaned emerging practices about their oversight role, activities, and the composition of their committees. The results indicate that audit committees are evolving with the changing business landscape, including developing an increased awareness and understanding of the risks facing businesses ...
966 kB
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 | 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
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 | 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 Ernst & Young und Links / Ihre Kontaktpartner in der Schweiz
570 kB
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 | Tax News – Dezember 2006
Internationales Steuerrecht: US Releases New Model Treaty and Technical Explanation; Weltweit zunehmende Beachtung der Verrechnungspreisthematik bei multinationalen Unternehmen und Steuerbehörden; Deutschland: Eckpunkte der Unternehmenssteuerreform 2008; Änderung des Doppelbesteuerungsabkommens mit Finnland in Kraft; Steuererleichterungen für die Zwecke der Direkten Bundessteuer – neue Regionalpolitik des Bundes / Nationales Steuerrecht: Änderungen im aargauischen und zürcherischen ...
317 kB
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 | EU Tax News – Issue 16 (November/December 2006)
Major Developments: ECJ Ruling in IRAP Case; State Aid: France; Asian Tax Havens and the Savings Directive; Tax Barriers to Efficient Clearing and Settlement in the EU / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
157 kB
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 | 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
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 | How Do European Private Equity Investors Create Value?
Private Equity is of growing importance in the market for corporate assets as fund sizes and investments continue to increase. Private Equity houses invested a record €47bn in Europe in 2005, 27% more than in 2004.
3369 kB
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 | Solvency II Readiness & Beyond
Ernst & Young surveyed the top 100 insurance companies in Europe to obtain insight into the level of awareness regarding the Solvency II project. The Solvency II Readiness Survey revealed that over 80% of respondents have already started their Solvency II projects and over 60% see Solvency II as a means to improve risk managment. The report highlights key challenges respondents face and indentifies and explores other findings and major themes.
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 | IFRS Phase II Insurance Accounting
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 ...
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 | 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
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 | 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
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 | Doing Business in China
This book was prepared by Ernst & Young, China. It was written to give the busy executive a quick overview of the investment climate, taxation, forms of business organization, and business and accounting practices in China. Making decisions about foreign operations is complex and requires an intimate knowledge of a country’s commercial climate, with a realization that the climate can change overnight. Companies doing business in China, or planning to do so, are well advised to obtain current ...
1175 kB
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 | Growth and Retention Of Women (GROW) - Frauenförderung bei Ernst & Young
Frauen spielen im Berufsleben eine immer wichtigere Rolle. Dennoch sind sie in den oberen Etagen der Unternehmen unterproportional vertreten. Auch bei Ernst & Young sieht das Bild leider noch nicht anders aus: 35 % aller Mitarbeitenden sind Frauen, von diesen Frauen befinden sich nur 20 % im mittleren und oberen Kader.
521 kB
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 | Entrepreneur News – November 2006
Die neue GmbH (René Schwarzenbach, Dan Steiner) – Nachfolgeregelung steuerlich markant vereinfacht (Jürg Scheller) – Interne Kontrolle für KMU: Anlass zur Sorge oder Chance? (Markus Schweizer, Pierre-Alain Cardinaux, Gualtiero Falchini) – Die besten Entrepreneurs der Schweiz 2006 ausgezeichnet – Der Neue Lohnausweis (NLA) in der Praxis (Roman Rinderknecht, Philippe Rubin) – Governance bei Pensionskassen
305 kB
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 | Transaction Advisory Services
Unternehmenstransaktionen sind im Trend. Verkäufe sind ein Instrument, um Firmen auf das Kerngeschäft zu fokussieren. Mit Käufen sollen Skaleneffekte und Synergien erzeugt sowie in den globalen Märkten Schlagkraft und damit Marktanteile gesichert werden.
1020 kB
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 | Transfer Pricing Global Reference Guide
The Ernst & Young Transfer Pricing Global Reference Guide is a comprehensive tool designed to enable international tax executives to quickly identify the transfer pricing rules, practices and approaches that have been adopted by over 40 countries. These appmaches must be understood in order to complete both compliance and planning activities.
497 kB
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 | Global REIT Report 2006
As a leader in the property market globally, in particular the REIT market, Ernst & Young is pleased to launch the inaugural edition of the “Ernst & Young Global REIT Report”. Our aim is to provide a snapshot of the performance in REITs around the world using different criteria over the most recent financial year. In addition to this performance assessment, we have researched the tax and regulatory regimes operating in various countries where the REIT market is established and growing. It is ...
2516 kB
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 | EU Tax News – Issue 15 (September/October 2006)
Major Developments: ECJ Ruling in Cadbury Schweppes; ECJ Ruling in the “N” Case; Discriminatory Taxation of Outbound Dividends; The Battle against Counterfeiting; VAT: Rationalisation of Derogations; Car Taxation: Infringement Proceedings / Direct Tax: Focus on Hungary; Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
150 kB
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 | 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 Ernst & Young und Links / Ihre Kontaktpartner in der Schweiz
639 kB
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 | Tax News – Oktober 2006
Internationales Steuerrecht: US-Regierung erlässt vorläufige Leitlinien für «Anti-Inversion»-Regeln; Bilanzierung unsicherer Steuerpositionen – FASB veröffentlicht neue Interpretation Nr. 48 (FIN 48); Neues Protokoll zum Doppelbesteuerungsabkommen zwischen Argentinien und der Schweiz sieht bedeutende Änderungen vor; Einladung der OECD zur Stellungnahme zu «Hot Topics» der Verrechnungspreisgestaltung – Ende der Frist zur Einreichung naht; Deutschland: aktuelle Entwicklungen; Umsatzsteuer in ...
544 kB
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 | 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
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 | 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
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 | Transfer Pricing Global Reference Guide 2006
This comprehensive tool helps international tax executives to quickly identify the transfer pricing rules, practices, and approaches that have been adopted by over 40 countries.
497 kB
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 | 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
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 | Swiss Attractiveness Survey – Was ausländische Unternehmen zu sagen haben
8,2% des Schweizer BIP wird von ausländischen Unternehmen erwirtschaftet. Dennoch ist oft zu hören, dass, nachdem sich die Unternehmen erst einmal in der Schweiz niedergelassen haben, man sich nicht mehr viel um sie kümmert. In einer Studie, die auf einer Umfrage unter internationalen Firmen in der Schweiz basiert, möchten wir dieser Aussage nachgehen. Die grundlegende Frage in diesem Zusammenhang lautet aber auch: Was macht die Schweiz für die internationale Geschäftswelt so attraktiv?
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 | Transfer Pricing Global 2005-2006 Surveys - Taking Pulse and Forging Ahead
Since 1995 tax directors have shared insights and kept on top of transfer pricing trends, perceptions and developments through Ernst & Young’s biennial research surveys of priority international tax matters. In four installments, Ernst & Young will provide a comprehensive and detailed analysis of what these key trends can mean to corporations. In addition to the views of peers and tax authorities around the globe, Ernst & Young's leading transfer pricing, tax, finance and industry ...
1984 kB
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 | Observations on the Implementation of IFRS
Ernst & Young 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 financial statements. It calls for bold measures to improve transparency and ease of understanding and to reduce the number of required disclosures.
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 | 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
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 | 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 Ernst & Young zum Diskussionspapier des IASB / Interview: Der Standards Advisory Council des IASB / Im Blickpunkt: IFRS 7 Finanzinstrumente: Angaben / Veröffentlichungen von Ernst & Young und Links / Ihre Kontaktpartner in der Schweiz
784 kB
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 | 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
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 | 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
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 | Tax News Juli 2006
Internationales Steuerrecht: Bilaterale Abkommen II – Art. 15 ZBstA und «treaty shopping»; Neues Doppelbesteuerungsabkommen mit Spanien; Ein neues Steuergesetz in den USA: «Tax Increase Prevention and Reconciliation Act 2005»; Deutschland: aktuelle Entwicklungen / Nationales Steuerrecht: Aktueller Stand «Teilbesteuerungsverfahren für Dividendeneinkünfte»; Verrechnungssteuerentlastung durch Meldeverfahren; Abschreibungen und Wertberichtigungen im interkantonalen Vergleich; Besteuerungslücke ...
590 kB
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 | EU Tax News – Issue 14 (July/August 2006)
Editorial / Major Developments: Transfer Pricing / Direct Tax: Country Updates / Indirect Tax: Latest EU Developments; Country Updates / Contacts: Direct Tax; Indirect Tax
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 | Tax Implications of Operating in China
It is usually difficult to understand the taxation system of another country. However, it is even more difficult when that country has emerged as the world’s fourth largest economy in the world, almost overnight. This article is intended to give you a flavour of the taxation system and upcoming tax reform in the People’s Republic of China (PRC).
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 | Doing Business in Switzerland – 2006: JAPANESE VERSION
More and more international companies are choosing Switzerland as an ideal location. Although Switzerland is fiscally attractive, the choice of Switzerland as a location is not exclusively tax driven. Companies should also take into consideration the international and social environment that Switzerland can offer.
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 | Doing Business in Switzerland – 2006: FOR JAPANESE
More and more international companies are choosing Switzerland as an ideal location. Although Switzerland is fiscally attractive, the choice of Switzerland as a location is not exclusively tax driven. Companies should also take into consideration the international and social environment that Switzerland can offer.
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 | Doing Business in Switzerland – 2006
More and more international companies are choosing Switzerland as an ideal location. Although Switzerland is fiscally attractive, the choice of Switzerland as a location is not exclusively tax driven. Companies should also take into consideration the international and social environment that Switzerland can offer.
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 | 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.
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 | 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 Ernst & Young und Links / 5. IFRS Kongress Berlin / Ihre Kontaktpartner in der Schweiz
703 kB
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 | 9th Global Fraud Survey: Fraud risk in emerging markets
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 in subsidiaries in developed countries, and yet management admits greater unease about fraud exposure in emerging markets /
Companies operating in emerging markets may be underestimating the risk of financial statement fraud /
Organizations turn to local external specialists when there are allegations of fraud
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 | International Tax Services
Teaming up with Ernst & Young International Tax Services in Switzerland gives you access to a wide range of leading-edge tax consultancy services. We are dedicated to aligning tax planning strategies with your business objectives to achieve results that substantially improve your tax position as well as your overall financial performance.
439 kB
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 | EU Tax News – Issue 13 (May/June 2006)
Major Developments: Common Consolidated Corporate Tax Base; Cross-border Securities Trading; EU Tax-"Own Resources"; Tax Rate Competition; Oil Windfall Taxes / Direct Tax: Country Update / Indirect Tax: VAT: Latest EU Developments
152 kB
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 | 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
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 | 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.
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 | Cross-border Transactions: Spotlight on China
Today’s dynamic transactions market presents a world of opportunity. As corporations and other investors
turn their attention to international opportunities, they are looking beyond traditional markets to achieve
high growth and competitive advantage. Ernst & Young’s ‘Cross-border Transactions’ series aims to shed
light on the complex and rewarding transaction landscape in selected emerging markets. ‘Spotlight on China’,
the third report in our series, provides an overview of the opportunity sectors,
political context, and practical transaction considerations and challenges surrounding deal-making in this
attractive Asian powerhouse.
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 | FSTP Worldwide, May 2006 (extract)
Heads up: 2006 Update FSTP Survey / India: Transfer pricing revolution? / India: Transfer pricing audits / OECD: Update on Insurance
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 | The European Generation Mix
Energy policy cannot be confined to national ministries of energy, according to a Ernst & Young latest utilities study, which urges the European Commission (EC) to set up an independent Council to ensure the goals of the latest EU Energy Green Paper are achieved. The report, launched at the 23rd World Gas Congress in Amsterdam, says that the corporate sector and policy makers must work more closely together if the moves towards a common European energy policy are to be realised.
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 | 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 Ernst & Young und Links / Ihre Kontaktpartner in der Schweiz
1072 kB
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 | Entrepreneur News – April 2006
«Wichtig ist vor allem das Produkt» - Interview mit Peter Heimlicher / Prüfung von Familienunternehmen - Conrad Löffel, Thomas Huwyler / Mergers & Acquisitions (M&A) im Entrepreneur-Markt - Stephan Haagmans, Stefan Rösch / Auf der Suche nach den besten Unternehmern der Schweiz - Veranstaltungshinweis: Der Neue Lohnausweis 2007
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 | Tax News April 2006
News aus den USA / Steuerreformen in Deutschland / Dynamische DBA-Entwicklung / Offshore-Fragebogen / Neuer Vorschlag zu Transfer-Pricing-Bestimmungen in Spanien / Unternehmenssteuerreform II / Bundesgesetz über die Stempelabgaben: seit dem 1.1.2006 vereinfacht, aber nicht einfacher / Häufige Ergebnisse einer Steuer-Due-Diligence / Schweiz plant Weiterführung des Beschlusses zugunsten wirtschaftlicher Erneuerungsgebiete / Neuer Lohnausweis für die ganze Schweiz / Neuigkeiten bei der ...
235 kB
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 | 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 formulating share-based payment plans. A glossary of specific terms relating to share-based payments has also been included at the end of this document to assist in understanding the topic.
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 | GIPS® News – April 2006
Editorial: Susanne Klemm Grognuz / Update of the EIPC Meeting and New GIPS Governance Structure / Revised GIPS Guidance Statements / The Dutch Translation of the Revised GIPS / New Chair of the Americas RIPS: Interview with Todd Juillerat / Transformation of EVCA Standards into GIPS – Some Highlights / Upcoming Conferences and Seminars / Contacts
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 | Impôts 2006 Vaud
Impôts 2006 Vaud: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern im Kanton Waadt bietet (nur in Französisch)
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 | Impôts 2006 Genève
Impôts 2006 Genève: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern in Genf bietet (nur in Französisch)
356 kB
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 | Swiss Biotech Report 2006
The third and updated Swiss Biotech Report was presented to the media in Zurich today. Edited by project partners Ernst & Young, SWX Swiss Exchange, the State Secretariat for Economic Affairs (seco), the Swiss Innovation Promotion Agency (KTI/CTI), the Swiss Federal Institute for Intellectual Property, Swiss Biotech – the marketing organisation for the biotech industry as well as the Swiss Private Equity and Corporate Finance Organization (SECA), the report has become an important instrument ...
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 | 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
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 | FSTP Worldwide, March 2006 (extract)
In Response to Readers Question: Transfer Pricing for FX / FSTP Climate in Germany: Tax Audit Experience and Expected Developments / VAT Implications of Inter-company Services / Heads-up: 2006 FSTP Survey
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 | EU Tax News – Issue 12 (March/April 2006)
Major Developments: EU Tax Policy/1; Avoidance, Abuse of European Community Law Rights and ECJ Tax Cases/2; Direct Tax: Country Updates/4; Indirect Tax: VAT - Latest EU Developments/12; Country Updates/14; Other News: Launch of EU Tax Reference Library for Clients/15
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 | Staff transfers to China
More and more companies are sending staff out to the People’s Republic of China. Such personnel transfers have tax and
social security implications for the employees concerned, but also for the company. This is why it is worth planning such
assignments well in advance and adjust them to precise needs. It is the only way to ensure there are no unpleasant surprises.
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 | Special Economic Zones and tax exemption in China
The key tax incentive for investing in China lies in the various options available for claiming tax concessions. The
three main avenues are tax exemption, location-based concessions, and activity-based concessions.
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 | Sales Taxes and Customs Duties
China has an extremely complex tax system which offers foreign investors a variety of tax concessions and preferential
tax treatment for special investments. However, unexpectedly high tax burdens may arise if business operations are not
tax-optimised. This is especially true in the case of sales tax and customs duties.
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 | Relocating business operations to China
In today’s business world, the trend towards globalisation presents a wide range of challenges for internationally
active companies. The aim should be, through the secondment of managers offshore, to not only establish the company’s
products but also its corporate culture in the new location. Thanks to our international network, we can provide local
assistance at every stage of the transfer.
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 | Due Diligence Factors of Success in China
For US and European investors seeking to participate in M&A opportunities in China, due diligence is a critical step,
not only for risk reduction but also as a process hurdle – the great majority of Letters of Intent (LOI) never close. With the
right preparation, realistic expectations and well-structured processes, however, the chances of closing M&A projects
successfully can be significantly increased.
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 | IFRS 7 Financial Instruments
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.
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 | MWST à la carte® - 2006
Auch die MWST ist einer stetigen Entwicklung unterworfen – eine Herausforderung für jeden Unternehmer. Es ist uns im Bereich der MWST ein zentrales Anliegen, Ihnen mit Rat und Tat zur Verfügung zu stehen. Um Ihnen Sicherheit in MWST-Fragen zu vermitteln und Sie auf den neuesten Stand der MWST-Erkenntnisse zu bringen, bieten wir ein breites Angebot an praxisbezogenen, halb- sowie ganztägigen Kursen zur MWST an. Mehr Informationen finden Sie unter http://www.ey.com/ch/events.
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 | 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 Ernst & Young und Links
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 | Tax Alert, February 2006
In a recent case D3/05, the Board of Review held that a Hong Kong company's profits from its reail sales in Mainland China hrough tripartite agreements between the company, a PRC licensed importer and certain mainland entities as licensed retailers, were fully chargeable to tax in Hong Kong. The case shows the importance of presenting relevant and competent evidence if a taxpayer is to establish controversial facts before a Board, in particular the existence of a principal-and-agent ...
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 | EU Tax News – Issue 11 (January/February 2006)
Editorial / Major Developments: Impact of M&S Case / Direct Tax: Country Updates; "Home State Taxation" for SMEs; Focus on Spain / Indirect Tax: VAT: Standard Rate; VAT: Reduced Rates Negotiations; Customs: Single European Authorisation; Country News / Other News: Austrian Presidency Taxation Priorities
153 kB
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 | 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.
1111 kB
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 | 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
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 | IFRS News, Januar 2006
Die Position von Ernst & Young zu den IASB- und FASB-Standard-Entwürfen «Business Combinations» und «Konsolidierung»
99 kB
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 | 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
Preis:
kostenlos
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 | Due-Diligence-Erfolgsfaktoren in China
Für europäische Investoren, die M&A-Möglichkeiten in China nutzen wollen, ist Due Diligence ein kritischer Erfolgsfaktor, nicht nur um Risiken zu reduzieren, sondern auch als Prozesshürde – die grosse Mehrheit der Letters of Intent (LOI) wird nie vollzogen. Mit den richtigen Vorbereitungen, vernünftigen Erwartungen und gut strukturierten Prozessen können die Erfolgsaussichten von M&A-Projekten jedoch erheblich gesteigert werden.
255 kB
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 | The growing burden? – the impact of VAT/GST around the world
This new report produced by Ernst & Young is raising a number of critical issues around how VAT is not simply a tax on consumption but has become a growing burden on business itself and how VAT is becoming a key part of internal controls reporting. The document provides a platform from which we can take a point of view about the urgent need for VAT reform, especially on the way the tax impacts on international trade in goods and services.
311 kB
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 | Tax Alert, January 2006
The Court ruled earlier last month that a "statement of loss" is not a "notice of assessment" and, as such, the Revenue will not be statute-barred to revise such a statement by the general 6-year limitation period. It would therefore be in the interest of clients to keep records of loss years beyond the statutory minimum retention period of 7 years for as long as necessary.
145 kB
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 | TAX News - Dezember 2005
Schweizerische konzerninterne Dividendenzahlungen auf dem Prüfstand / Deutschland nach der Wahl – Was kommt ab 2006? / Neue Transfer-Pricing-Studie veröffentlicht / BVG-Neuerungen per 1.1.2006 / Die Revision des Stiftungsrechts / Weisung des kantonalen Steueramtes Zürich über die steuerliche Behandlung von Einkünften aus gewerbsmässigem Wertschriftenhandel / Für 2006 erwartete steuerliche Änderungen in den Kantonen / Mehrwertsteuer: Reform geplant
125 kB
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 | Rendite und Spielregeln in Familienunternehmen
Der Zusammenhang zwischen Familieneinfluss und finanziellem Erfolg von Unternehmen ist vielschichtig. Das Center for Family Business der Universität St. Gallen hat im Auftrag des Wirtschaftsprüfungs- und Beratungsunternehmens Ernst & Young eine empirische Studie durchgeführt, welche zeigt, dass der Erfolg von Familienunternehmen von deren Grösse abhängt und dass Familienunternehmen in zyklischen Branchen, so auch dem Detailhandel, sehr erfolgreich sind. Weitere Faktoren sind die Eigentumskonzentration und eine effiziente Kontrolle. Entscheidend ist, dass der Familieneinfluss über den Lebenszyklus eines Unternehmens hinweg dynamisch angepasst wird.
750 kB
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 | EU Tax News – Issue 10 (November/December 2005)
Direct Tax: European Single Tax Base; French Tax Consolidation; Taxation Trends in Member States; Taxation and the Lisbon Objectives; Focus on The Netherlands / Indirect Tax: Overview of VAT Policies; VAT: Software ECJ Judgement in the Levob Case; Customs: Overland Footwear Case; Customs: Neighbourhood Relations; Taxes on Air Travel; Reduced VAT Rates
90 kB
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 | Transfer Pricing Global Reference Guide 2005
This comprehensive tool helps international tax executives to quickly identify the transfer pricing rules, practices, and approaches that have been adopted by over 40 countries.
147 kB
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 | 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.
2192 kB
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 | Entrepreneur News – Dezember 2005
«Die Umsetzung der Idee steht immer im Vordergrund» – Interview mit Willy Michel / Vom Suchen, Finden und Feiern der Entrepreneurs of the Year / China: Schwerpunkt und Herausforderung für mittlere Schweizer Unternehmen – Rainer Hausmann / Rendite und Spielregeln in Familienunternehmen
147 kB
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 | The Audit Committee Impact on Swiss Companies
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 about the extent of improvements achieved and about the potential for further progress will make the reading of this study valuable.
678 kB
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 | Das revidierte Stiftungsrecht
Die Revision bzw. Liberalisierung des Stiftungsrechts, die auf den 1. Januar 2006 in Kraft tritt, bezweckt primär, die steuerlichen Rahmenbedingungen zu verbessern. Daneben bringt die Revision auch Neuerungen in den Bereichen Buchführung und Rechnungslegung, Änderung des Stiftungszwecks (insbesondere Einführung eines Zweckänderungsvorbehalts des Stifters) sowie die Pflicht zur Bezeichnung einer Revisionsstelle. Die nachstehende Übersicht soll keine vollständige Zusammenfassung der Neuerungen ...
83 kB
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 | Swiss Medtech Report 2005
Der erste Swiss Medtech Report, herausgegeben von den Projektpartnern Ernst & Young, SWX Swiss Exchange, dem Staatssekretariat für Wirtschaft (seco), der Förderagentur für Innovation KTI/CTI, der Osec, dem Institut für Geistiges Eigentum und Swiss Medtech, zeigt: Die Schweizer Medtech-Branche konnte ihre führende Stellung dank wirtschaftlich interessanten Rahmenbedingungen, exzellentem Know-how und guter Vernetzung von Forschung und Wirtschaft weiter ausbauen.
1449 kB
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 | Global Information Security Survey 2005
Compliance with regulations is now the primary driver of information security within many companies, for the first time surpassing worms and viruses. However, many organizations are failing to capitalize on this by making the information security function an integral part of their business strategies. This is according to Ernst & Young’s 2005 Global Information Survey.
319 kB
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 | 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
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 | Global EYe on IFRS, November 2005
Executive summary / Featured article: Ernst & Young'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
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 | 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
842 kB
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 | The new power in Europe
How companies are monitoring and responding to the tax
decisions of the European Court of Justice
229 kB
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 | Transfer Pricing among Related Companies
With accession to the WTO, China has been progressively liberalizing its market and now offers tremendous business opportunities for multinational enterprises. Besides manufacturing, more and more business functions such as trading and R&D services are moving into China. As a result, the volume of intercompany transactions is growing rapidly and the nature of these transactions is becoming more complicated. To this end, the issue of various circulars by the State Administration of Taxation (SAT) in the last few years indicates that the Chinese tax authorities are determined to take a more centralized and stringent approach to enforcing transfer pricing laws.
152 kB
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 | Foreign Investment and Corporate Tax Rates
It has long been the strategy of Chinese Government to provide foreign investors with preferential corporate income tax treatment in order to attract foreign direct investment (FDI). In 2004 FDI in the Chinese economy was USD 54.9 billion – the highest level on record (OECD: Trends and recent developments in foreign direct investment, June 2005).
155 kB
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 | Due Diligence Factors of Success in M&A
For European investors seeking to participate in China’s M&A opportunities, due diligence is a critical step, not only for risk reduction but also as a process hurdle — the great majority of Letters of Intent (LOI) never close.
144 kB
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 | Take Charge of Your Career. Now.
Bei Ernst & Young stellen sich jährlich über 200 Hochschulabsolventinnen und -absolventen den Herausforderungen der Wirtschaftsprüfung oder Steuerberatung.
54 kB
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 | Careerstep 3/2005: Gefordert und gefördert
Den Hochschulabschluss in der Tasche, die Zukunft vor sich – und was nun? Ernst & Young bietet Hochschulabgängern und -gängerinnen attraktive Einstiegsmöglichkeiten ins Berufsleben. Es locken nicht nur gute Anstellungsbedingungen, auch Weiterbildungen, interne Kurse und internationale Erfahrungen gehören zum attraktiven Angebot. Dass man sich bei Ernst & Young persönlich wie fachlich weiterentwickelt, kann Jolanda Dolente nur bestätigen. Die talentierte junge Frau hat es bis zur Managerin geschafft – und das ist erst der Anfang.
588 kB
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 | International Tax Alert – June 2005
Swiss Government Ratifies Savings Agreement with EU: Swiss companies get access to the advantages of the EC Parent/Subsidiary Directive and EC Interest/Royalty Directive; numerous double tax treaties with EU Member States are being renegotiated (Austria, France, Italy, Spain)
173 kB
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 | Entrepreneur News – Oktober 2005
Die besten Leute als Mitarbeitende zu haben macht uns stark: Interview mit Dr. Gery Colombo / Ermittlung des Innovationsgrades von KMU unter Verwendung eines mehrstufigen Reifegradmodells: Daniel Camenzind, Florian Schneider / Entrepreneur of the Year 2005 / Klare Regeln für KMU unter dem neuen Kartellgesetz? Daniel Bachmann, Raphael Brütsch / Die neue GmbH
141 kB
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 | Labor Law
The rather large and cheap supply of manpower that is currently available in China plays an important role in the decision making criteria for today’s investors. In addition to this, the legal position of local employees is not especially strong and trade unions do not play an active role.
198 kB
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 | 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
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 | 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 Ernst & Young’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.
1305 kB
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 | 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 Ernst & Young 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
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 | 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
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 | TAX News - September 2005 - Neueste Entwicklungen
Internationales Steuerrecht: Entwicklungen im Bereich der Steuergesetzgebung der Vereinigten Staaten; Deutschland; Italien; DBA CH-Spanien; Bilaterale II / Schweiz: Unternehmenssteuerreform II; Kontrollkommission; Verdeckte Kapitaleinlage - Gewinnsteuer / MWST
147 kB
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 | EU Tax News – Issue 9 (September/October 2005)
EU Tax Policy: Speech by Commissioner Kovacs / Direct Tax: German Foreign Tax Act; French Tax Reform; Italy: Withholding Tax Changes; Focus on Switzerland; The European Court of Justice / Indirect Tax: VAT: Place of Supply Rules; Is Dutch Capital Duty Incompatible with EU Law?; EU Energy Taxation; Sustainable Energy Campaign
91 kB
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 | Swiss GAAP FER – Erste Erfahrungen für Non-Profit-Organisationen
Die Stiftung ZEWO hat für die ihr angeschlossenen Organisationen die Erstellung der Jahresrechnung in Übereinstimmung mit Swiss GAAP FER ab dem 1. Januar 2004 verbindlich vorgeschrieben. Kleinere Organisationen haben ein Jahr länger Zeit. Inzwischen sind die ersten Umstellungen erfolgt und zahlreiche Jahresrechnungen in Übereinstimmung mit (oder zumindest in Anlehnung an) Swiss GAAP FER veröffentlicht worden. Wir nehmen dies zum Anlass, Sie im Rahmen der Umstellungen auf Swiss GAAP FER bei ...
138 kB
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 | 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
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 | 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
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 | China: The New Lap of Luxury
China is the world’s third- largest consumer of high-end fashions, accessories and other luxury goods. Luxury goods, broadly defined, refer to goods that communicate to consumers an elegant and refined way of living, focused on style and quality and especially targeted at the high-end and middle/highend market. It accounts for an estimated 12 % of global sales, dominating a significant share of the global luxury market when compared with Japan, 41%, the United States., 17%; and the European countries, 16%.
157 kB
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 | European Attractiveness Survey 2005
Europe still no. 1 destination for foreign investors, while rampant China surges past the US.
Western Europe still the most attractive economic zone for 63% of investors; Central and Eastern Europe increasingly viewed as a “low cost” competitor for China, says Ernst & Young survey.
3000 kB
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 | EY GIPS® (SPPS Newsletter) – August 2005
Committee Updates: Update of the IPC / Featured article: Preparing for Revised GIPS® / Newsletter Interview: The New South African Investment Management Industry / Technical Focus: Revised GIPS® Highlights / Educational Focus: Introducing GCIPS / Upcoming Events / Contacts
746 kB
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 | 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.
650 kB
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 | Financial Services Transfer Pricing Worldwide 2005
FSTP Survey was conducted in May and June 2005. Over 100 tax departments
within the financial services industry responded to the web-questionnaire about transfer pricing trends and issues faced by the industry. This publication is intended primarily for persons responsible for the transfer pricing arrangements and documentation within banks, asset management and insurance companies operating internationally.
147 kB
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 | 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
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 | 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
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 | Global Treasury Advisory Services
Corporations often regard their treasury as a non-core function. They look upon it in the same way as their human resources, IT and finance functions – a function that they need to have but which does not impact on their core business. Even financial institutions whose business is primarily directed towards the retail and commercial sectors can fail to pay their treasury operation the attention that it properly deserves.
203 kB
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 | Corporate Development Officer - European Study 2005
European companies are increasingly concerned about the competition they face for strategic acquisitions from private equity funds. If corporates are to be successful in combating competition from such deal-specialist companies they may have to make the transaction discipline a core capability. This is one of the findings from the 2005 Ernst & Young Corporate Development Officer European Study.
600 kB
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 | TAX Alert – July
Swiss – EU Agreement on Intra-group Dividends - Switzerland issues long awaited guidelines
51 kB
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 | EU Tax News – Issue 8 (July/August 2005)
Direct Tax: Surprising ECJ Decision in D-case; Danish Corporate Income Tax; Focus on Poland; Focus on Estonia / Indirect Tax: Recovery of VAT on Share Issuer Costs (Kretztechnik Case); VAT: Software; VAT: Pro Rata Calculation; Passenger Car Taxes; Customs and Secure Global Trade
231 kB
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 | Finanzielles Risiko- und Investitionsverhalten von Familienunternehmen
Familien, die Unternehmen führen, tätigen hohe Investitionen. Wir können diese Aussage ganz allgemein verstehen: Familien bürgen mit ihren Exponenten, mit ihrem guten Namen und oft auch mit ihrer umfassenden Verfügbarkeit für die Professionalität ihrer Firma. «Familyness» als Wert, auf den Kunden, Lieferanten und Mitarbeitende zählen, hat nichts mit patriarchalischen Traditionen zu tun. In einer Wirtschaft, die sich wieder stark auf Leistung und Langfristigkeit ausrichtet, ist «Familyness» vielmehr geradezu ein Konkurrenzvorteil.
386 kB
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 | Entrepreneur News – Juli 2005
Kooperations- und Netzwerkverhalten von Familienunternehmen: Familienunternehmen gehen weniger Kooperations- und Netzwerkstrukturen ein als Nichtfamilienunternehmen. Bei einer allfälligen Zusammenarbeit bevorzugen sie einfache Strukturen und einen grossen Grad an Eigenständigkeit und Selbstbestimmung.
155 kB
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 | TAX Alert – Juli 2005
Neue Vorschriften der Eidg. Steuerverwaltung zum gewerbsmässigen Wertschriftenhandel
49 kB
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 | Tax Aspects of Doing Deals in China
The Transaction Lifecycle: Strategic Analysis - Opportunity Analysis - Transaction Development - Negotiation Advice & Execution - Transaction Effectiveness
139 kB
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 | Doing Due Diligence in China
Foreign direct investment (“FDI”) into the People’s Republic of China (“PRC”) is happening at a record pace as multinational corporations (“MNCs”) and venture capitalists try to capitalize on the opportunities that the PRC presents … low cost manufacturing, burgeoning economic growth, a domestic population of 1.3 billion, and much more.
248 kB
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 | Doing Business in China
…Have you considered the impact of Rmb Revaluation on your planned Chinese investment?
112 kB
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 | TAX News - Juni 2005 - Neueste Entwicklungen
Internationales Steuerrecht: Bilaterale Abkommen II – Zinsbesteuerungsabkommen zwischen der Schweiz und der EG / EU Fördergelder / Norwegen Transfer Pricing / Schweiz: Fifty-Fifty-Praxis: Keine pauschalen Kostendeckungen mehr für Ausland-Ausland Geschäfte / Neuer Lohnausweis / Liegenschaftenbesitz: interkantonaler Ausscheidungsverlust / Verlust des Holdingprivilegs durch „aktive“ Lizenzverwertung / MWST
678 kB
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 | 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 Ernst & Young 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.
639 kB
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 | Doing Business in India
This book was prepared by Ernst & Young, India with the intention of giving busy executives a quick overview of the investment climate, taxation, forms of business organisations, business and accounting practices in India. The complex decision-making process involved in undertaking foreign operations requires an intimate knowledge of a country’s commercial climate, along with a realisation that the climate is constantly evolving. Companies doing business in India, or planning to do so, are ...
2014 kB
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 | The 'India Budget 2005'
The 'India Budget 2005' is an exclusive Ernst & Young publication, which summarises key tax and policy recommendations made by the Finance Minister P. Chidambaram.
634 kB
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 | HR & Tax Alert
India – Highlights of the India Budget 2005 proposals
57 kB
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 | Legal Alert – Juni 2005
Neue Richtlinien der SWX Swiss Exchange für Management-Transaktionen und Ad hoc-Publizität. In-Kraft-Treten: 1. Juli 2005
44 kB
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 | Wandern die Schweizer Automobilzulieferer nach Osten ab?
Jeder zweite Automobilzulieferer in Deutschland plant derzeit eine Produktionsverlagerung nach Osteuropa oder China, hat Ernst & Young Deutschland in der Studie «Automobilstandort Deutschland in Gefahr?» festgestellt. Die Autozulieferer in der Schweiz dagegen setzen noch immer auf Westeuropa und sind dabei recht erfolgreich.
79 kB
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 | «Als Nachfolger die Werte pflegen und die Stärken entwickeln»
Dr. Urs Rickenbacher, der auf eine internationale Laufbahn als Spitzenmanager zurückblicken kann, hat im Sommer 2004, zusammen mit dem Management, die Mehrheit an der Langenthaler Lantal Textiles AG von Urs Baumann erworben. Im Gespräch äussert sich Rickenbacher zur Bedeutung kongruenter Werte, zum Fällen neuer Entscheide wie auch zur Perspektive der im globalen Wettbewerb erfolgreichen Textilfirma. (Interview: Markus Bernhard, Ernst & Young)
113 kB
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 | Global IPO Survey 2005
2004 was an important turning point for IPO activity. For the first time since 2000, there was a rise in both the number of and total capital raised in IPOs. It was encouraging to see that increases occurred across all global areas. Continuing the trends seen in 2003, the Asia-Pacific region continued to dominate activity, fueled by China’s continued economic expansion. Japan, China and Australia all ranked in the top five countries by total capital raised in IPOs in 2004.
602 kB
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 | 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
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 | Code of Conduct
Der Code of Conduct von Ernst & Young ist der ethische Orientierungsrahmen, nach dem wir unsere Entscheidungen als Individuen und als Mitglieder eines globalen Unternehmens ausrichten. Der Code ist in unseren Werten und Überzeugungen verankert und die Richtschnur aller unserer Aktivitäten.
151 kB
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 | EU Tax News - Issue 7 (May/June 2005)
Direct Tax : Corporate Tax Priorities - Tax Treaty for Europe? - Savings Taxation Update - Corporate Capital: Greece - Focus on Marks & Spencer / Indirect Tax: Italian Turover Tax (IRAP) - Hungarian Local Business Tax (LBT) - VAT: Halifax Anti-avoidance - VAT: Global Dialogue - VAT: Common Minimum Rate - e-Customs - Excise Duties: Alcoholic Beverages - VAT: Reduced Rates / Latest News: Silence in Brussels
119 kB
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 | EU Law News – May/June 2005
Financial Services Policy / Accounting Standards / Energy-using Products / State Aid / Banking Acquisition
59 kB
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 | 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
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 | Informationssicherheit ist Chefsache
Informationssicherheit muss in der
Chefetage angesiedelt werden – dieser Sachverhalt lässt sich nicht nur aus der geltenden Gesetzgebung herleiten, sondern auch aus den ureigensten Interessen einer Unternehmung, die vorhandenen Vermögenswerte nicht unverhältnismässigen Risiken auszusetzen und damit die Fortführung der Firma zu gefährden.
70 kB
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 | 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
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 | Der gläserne Bankkunde
1. Automatisierte Kontenabfragen / 2. Jahresbescheinigungen über Kapitalerträge und Veräusserungsgewinne / 3. EU-Zinsrichtlinie / 4. Steuerzahler-Identifikationsnummer / 5. Fazit
201 kB
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 | 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
241 kB
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 | TAX News - Neueste Entwicklungen
Internationales Steuerrecht: EU-Verlustverrechnung über die Grenze (Deutschland/Frankreich/Italien) / Transfer Pricing / Unternehmenssteuerreform II / Ansässigkeit von Gesellschaften an off-shore Standorten / Steuerstrafrecht und internationale Amtshilfe / Die Spaltung im neuen Fusionsgesetz / BVG-Revision / MWST
719 kB
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 | EU Tax News - Issue 6 (March/April 2005)
Direct Tax - Corporate Tax Relief: M&S Case / Gibraltar: Phasing out Tax Benefits / Interest and Royalty Payments: Infringement Proceedings / Taxation of R&D Investments / Focus on Germany --- Indirect Tax: Customs: Security and Safety / Customs: Counterfeiting and Piracy / VAT: Services to Private Consumers / VAT: Outsourced Services / VAT: Transfer Pricing Cyprus / Aircraft Emission Taxes --- Latest News: ECOFIN Reviews Fiscal Pact / The Ritter Case
106 kB
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 | 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
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 | 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
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 | Swiss Biotech Report 2005
The second and updated Swiss Biotech Report was presented to the media in Zurich today. Edited by project partners Ernst & Young, SWX Swiss Exchange, the State Secretariat for Economic Affairs (seco), the Swiss Innovation Promotion Agency (KTI/CTI), and Swiss Biotech, the marketing organisation for the biotech industry, the report confirms that the Swiss biotech industry has maintained and even expanded its leading position in Europe despite the current round of consolidation.
1241 kB
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 | EY GIPS® (SPPS Newsletter) – March 2005
• Summary: Evolution of GIPS® Standards / • Featured article: Key Changes in The Revised GIPS® Standards / • Newsletter Interview: Performance Presentation Standards in Germany / • Upcoming Events / • Contacts
576 kB
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 | 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
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 | Entrepreneur News – Februar 2005
Zentrales Thema für Familienunternehmen ist die Nachfolgeregelung / Der neue Lohnausweis – Handlungsbedarf für Unternehmen / Steuerplanung im Unternehmen
803 kB
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 | Refund of Swedish withholding tax on pension benefits
Due to ongoing administrative unclarities in the context of the taxation of pension benefits received from Swedish sources and received by Swiss residents, the Swedish and Swiss authorities have decided to simplify the process by introducing new refund forms. In the following discussion, we will briefly describe the taxation of such pension benefits and summarize the recent changes.
332 kB
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 | Legal Flash – Februar 2005
Mutterschaftsversicherung – bezahlter Mutterschaftsurlaub Überblick über die Neuerungen und Vorwirkungen
32 kB
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 | TAX Alert – Februar 2005
Bereits in unserem Tax Alert vom August 2004 haben wir auf die Verschlechterung der steuerlichen Rahmenbedingungen für Erbenholdings und Management bzw. Leveraged Buyouts hingewiesen. Die Türen dazu hat das Bundesgericht mit seinem Entscheid vom 11. Juni 2004 geöffnet, die Eidgenössische Steuerverwaltung versucht mit der Publikation des Entwurfs zum Kreisschreiben Nr. 7 nun weitere Verschärfungen der Praxis durchzusetzen.
557 kB
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 | EU Tax News – Issue 5 (January/February 2005)
Direct Tax: Code of Conduct on Double Taxation; Mergers Directive; Savings Taxation Update; Third Money Laundering Directive; Manninen Case: Implications for Malta; Focus on Cyprus / Indirect Tax: VAT: Reduced Rates; VAT: Place of Supply of Services; VAT: New Court Cases; VAT: Proceedings against Four Countries; Customs: Re-launch of Website; Customs: Sicilian Environmental Tax; Excise Duties: Co-operation between Tax Authorities / Other News: 2005 Presidencies; Infringement Proceedings v. ...
112 kB
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 | 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
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 | MWSTG und MWSTGV
Bundesgesetz über die Mehrwertsteuer und Verordnung zum Bundesgesetz über die Mehrwertsteuer mit Stichwortverzeichnis
413 kB
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 | TAX Alert – Januar 2005
Ab 1. Januar 2005 gilt für die schweizerische Verrechnungssteuer grenzüberschreitend, unter gewissen Voraussetzungen, neu das Netto- bezugsweise Meldeverfahren, was den Unternehmen Vorteile verschafft. Mehr dazu im beiliegenden Tax Alert.
343 kB
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 | Global Tax Risk Survey 2004
The evolving role of tax directors -
The study found that 95 percent of respondents acknowledged the importance of planning a tax strategy that is consistent with overall enterprise risk profiles, and nearly half (45%) already are actively doing that.
1032 kB
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 | TAX News - Neueste Entwicklungen
Internationales Steuerrecht: Bilaterale Abkommen II CH- EU / Quellensteuerbefreiung / Zinsbesteuerung / USA / China / Mexiko / Deutschland / Verrechnungspreise Deutschland / Österreich / Belgien --- / Schweiz: Umsetzung Fusionsgesetz durch Kantone / Vorgesehene Änderungen im Stempelsteuergesetz / Besteuerung von Mitarbeiteroptionen / Steueramnestie - Vereinfachung Nachbesteuerung in Erbfällen --- / MWST
757 kB
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 | EY GIPS® (SPPS Newsletter) – November 2004
• Updates from IPC and EIPC Meetings / • Newsletter Interview – Alecia Licata, CFA Institute / • New GIPS Guidance Statements: Portfolio Recordkeeping; Error Correction; Wrap Fee/Separately Managed Account; Performance; Leverage and Derivatives; Verifier Indepencence; Future Guidance Statements / • GIPS Compliance for Hedge Funds / • Our Contact Details / • Upcoming Seminars and Conferences / • Ernst & Young's GIPS Country Specialists
486 kB
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 | Investment Performance Services - GIPS® und SPPS Performance Standards
Falls Sie sich noch nicht mit den Vorzügen von Investment Performance Services auseinander gesetzt haben sollten, dann beachten Sie bitte Folgendes: Mit unseren Investment Performance Services können Sie nicht nur Ihr Marketingpotenzial besser ausschöpfen, sondern auch Ihre internen Prozesse verbessern und effizienter gestalten.
586 kB
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 | 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
Preis:
kostenlos
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 | Global Pricing Trends (Full Report)
To set effective pricing, retailers need the right facts. For the factors that affect making these decisions, such as movement in wholesale prices, competition, labor, regional, and global economic conditions, government regulations, the effectiveness of retailers’ supply chains, and consumers’ needs and financial security.
520 kB
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 | 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 leistungsfähigerer Verwaltungsrat / Die Rolle des Audit Committee bei Steuerrisiken /
US-Einflüsse auf Schweizer Audit Committees
1900 kB
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 | Global Pricing Trends (Executive Summary)
To set effective pricing, retailers need the right facts. For the factors that affect making these decisions, such as movement in wholesale prices, competition, labor, regional, and global economic conditions, government regulations, the effectiveness of retailers’ supply chains, and consumers’ needs and financial security.
252 kB
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 | EU Tax News – Issue 4 (November/December 2004)
Direct Tax – Most Favoured Nation; The Arbitration Convention; Focus on Ireland; The European Company; Financial and Corporate Malpractice / Indirect Tax – Application of VAT Rules; Proposal for VAT One-Stop Shop; Customs Database (TARIC); Alcohol Tax Issues / Other News – European Constitution Signed; Pension Taxation; EU/Switzerland Savings Tax Agreement
110 kB
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 | TAX Alert - Italienische Wertschöpfungssteuer IRAP – Möglichkeit der Rückerstattung
Mit dem vorliegenden Schreiben möchten wir Sie darüber informieren, dass das Finanzgericht der Provinz Cremona, Italien, dem Europäischen Gerichtshof einen Antrag auf Vorabentscheidung (Art. 234 EGV) vorgelegt hat, um die Vereinbarkeit der italienischen Wertschöpfungssteuer IRAP mit der 6. Richtlinie (77/388/EWG) überprüfen zu lassen.
107 kB
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 | 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
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 | 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 Ernst&Young
875 kB
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 | Transfer Pricing 2004: Transfer Pricing Global Reference Guide
The new version of Ernst & Young's Transfer Pricing Global Reference Guide (October 2004) is based on the vast knowledge of the firm’s leading global transfer pricing professionals. It covers numerous countries in Asia, Europe and the Americas.
440 kB
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 | 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
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 | TAX Alert - Einführung des neuen Lohnausweises ab dem Einkommensjahr 2006
Auf Antrag der Schweizerischen Steuerkonferenz (SSK), der Eidgenössischen Steuerverwaltung (ESTV) und in Übereinstimmung mit den Wirtschaftsverbänden wird der Lohnausweis ab 2006 in der ganzen Schweiz obligatorisch. Das neue Formular ist als Lohnausweis sowie als Bescheinigung für die Bezüge und Entschädigungen von Verwaltungsräten zu verwenden. Ferner kann es auch zur Bescheinigung von Renten der zweiten Säule eingesetzt werden.
40 kB
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 | EU Tax News – Issue 3 (September/October 2004)
Direct Tax: Harmonising the Tax Base/1; Home State Taxation/1; Savings Tax Directive Implementation/2; – Focus on Finland: Manninen and EU Dividend Taxation/3; Dividend Tax Reform in Finland/5 – Indirect Tax: A Simpler Customs Code/5; VAT One-stop Shop/5; Passenger Car Taxation/6; New VAT Rounding Rules for Dutch Retailers/7; Aircraft Emission Taxes/7; Lowering Alcohol Tax in Sweden/7 – Other News: Eurogroup Presidency/8; Banking Mergers and Takeovers/8
136 kB
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 | TAX News - Neueste Entwicklungen
Internationales Steuerrecht: OECD-Musterabkommen; Zinsbesteuerung in der Schweiz und in der EU; Schweiz – Reform des Gesetzes über die Verrechnungssteuer; EU-Mutter-Tochter-Richtlinie; Deutschland / Unternehmenssteuern Schweiz: Tax Risk Management; Fusionsgesetz und Immobiliengesellschaften; Indirekte Teilliquidation (Rundschreiben ESTV) / Einkommenssteuern: Durchbruch beim neuen Lohnausweis? / MWST (Management Fees)
192 kB
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 | Global Information Security Survey 2004
The results of Ernst & Young's 2003 Global Information Security Survey were gleaned from the assistance of more than 1,400 organizations whose executives completed the questionnaire over a two-month period early in 2003. This was the sixth year in which we conducted the survey—to take a snapshot of information security and explore its implications for a broad spectrum of business and industry.
1496 kB
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 | 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 E&Y
672 kB
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 | Herausforderung Basel II/CAD III
Anforderungen des Basler Ausschusses für Bankenaufsicht im Rahmen der überarbeiteten Rahmenvereinbarung zur internationalen Konvergenz der Kapitalmessung und Eigenkapitalvereinbarungen – 5., erweiterte Auflage, Stand August 2004
645 kB
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 | TAX Alert - Aktuellste Änderungen
Erbenholding - Bundesgericht verschärft Praxis :: Das Schweizerische Bundesgericht verschärft seine Praxis zur steuerlichen Zulässigkeit von Erbenholding und Management/Leveraged Buyouts.
82 kB
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 | 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 E&Y
1091 kB
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 | Business Risk Services: Strategic
More risk coverage. Greater contributions to maximize the effectiveness of business processes. Ernst & Young can help your company get more from its internal audit and risk management functions. Our Business Risk Services professionals leverage operational knowledge and in-depth industry experience to develop comprehensive risk solutions in internal audit and risk management.
70 kB
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 | Retail: Expect More From Your Risk Functions
Intense Competition. e-Business. Global Expansion. Supply Chain Controls – Addressing today’s retail industry risks while keeping operations effective and efficient is a constant challenge.
146 kB
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 | Business Risk Services: Outsourcing
More effectiveness and efficiency. Greater contributions to maximize the effectiveness of business processes. Ernst & Young can help your company get more from its internal audit and risk management functions. Our Business Risk Services professionals leverage operational knowledge and in-depth industry experience to develop comprehensive risk solutions in internal audit and risk management.
72 kB
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 | Business Risk Services: Operations
Enhanced cost control. More risk coverage. Greater contributions to maximize the effectiveness of business processes. Ernst & Young can help y our company get more from its internal audit and risk management functions. Our Business Risk Services professionals leverage operational knowledge and in-depth industry experience to develop comprehensive risk solutions in internal audit and risk management.
71 kB
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 | Insurance: Expect More From Your Risk Functions
World Economy. Consolidation. Global Deregulation. Competition – Addressing today’s insurance industry risks while keeping operations effective and efficient is a constant challenge.
135 kB
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 | Banking: Expect More From Your Risk Functions
Competition. Security and Privacy. Regulatory Requirements – Addressing today’s banking industry risks while keeping operations effective and efficient is a constant challenge.
129 kB
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 | FER Newsletter, Juni 2004
Laufende Projekte: Neuausrichtung von FER, ein neues «Framework» und FER 25 - Aktienbezogene Vergütungen / Rechnungslegung für Eigenkapital, eigene Aktien und Transaktionen mit Aktionären - FER 24 / FER 23 Rückstellungen – Stille Reserven / Rechnungslegung von Personalvorsorgeeinrichtungen FER 26 – Zusammenfassung und Leitfaden
568 kB
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 | EU Tax News – Issue 2 (July/August 2004)
Dutch Presidency: Priorities for tax and finance/1 – EU Constitution: Tax unanimity preserved/2 - Human Capital: Treatment of non-resident taxpayers/3 – Direct Tax: Savings taxation/4; EU-Swiss agreements/4; Fighting organised crime/4; EU taxation systems/5 – Focus on Belgium: Changes affecting savings and maritime transport /6 – Indirect Tax: Alcohol taxation/7; Swedish energy tax/7 – Other Tax Issues: Gibraltar tax reform/8; Dutch greenhouse farmers/8
139 kB
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 | EY GIPS® (SPPS Newsletter) – June 2004
• AIMR Changes Name to «CFA Institute» / • GIPS Guidance Statements and Provisions / • Proposed GIPS Changes – «GOLD» GIPS / • EIPC and IPC Meeting News / • CFA Magazine News: IPC Seeking Comment on «GOLD» GIPS; How to Raise The Profile of GIPS Standards; UK Introduces a New Standard for Advertising Investment Performance / • Upcoming Seminars and Conferences / • Our Contact Details / • Ernst & Young's GIPS Country Specialists
453 kB
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 | 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
Preis:
kostenlos
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 | InSights
For the Audit Committee Leadership Network
77 kB
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 | Praxis Special: Ausgabe Sommer 2004
Transactions: Schutz der Minderheitsaktionäre bei Fusionen / Interview mit Pierin Vincenz, Vorsitzender der Geschäftsleitung der Raiffeisen-Gruppe / Öffentliche Übernahmen und ihre Steuertücken
4100 kB
Preis:
kostenlos
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 | TAX News - Aktuellste Änderungen
Im nationalen und internationalen Steuerrecht ist unverändert eine starke Entwicklung zu beobachten. Für den Praktiker ist es unerlässlich die Neuerungen zu verfolgen. Wesentliche Änderungen bzw. Neuerungen sind nachstehend zusammengefasst.
228 kB
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 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#13)
• Accession VAT Takes to the Skies / • Accession Countries Quick - VAT Facts / • Telecommunications Industry - Accession VAT Changes / • The EU Principle of Legal - Certainty / • FOCUS ON: Estonia - Country Profile; Direct Taxation; VAT — Ernst Young Estonia
2375 kB
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 | ViewPoints
From the Audit Committee Leadership Network
66 kB
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 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#12)
• The Right Fit for Corporate - Structures in the New Europe? / • The EU Principle of Subsidiarity / • Accession Countries’ Quick - VAT Facts / • Indirect Tax News in Brief / • FOCUS ON: Latvia - Country Profile; Direct Taxation; VAT; Ernst Young Latvia
823 kB
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 | InSights
For the Audit Committee Leadership Network
61 kB
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 | EU Tax News – Issue 1 (May/June 2004)
Direct Tax: German exit tax/2; Accession countries’ transitional periods/3; Transfer pricing code/4 – Indirect Tax: Fighting fraud/5; Reduced VAT rates/5; Biofuels tax/6; Germany’s Spitzenausgleich/6; Accession countries and energy taxation/8 – Focus on Italy: Commission probes direct tax incentives/7 – Other News: EU-US co-operation on trade security/8; EdF challenges tax ruling/8
2066 kB
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 | IGM notepad – Spring 2004, Issue 1
Welcome to the first and Spring edition of the Swiss ‘IGM notepad – the quarterly newsletter of the Institute for Global Mobility (IGM).
358 kB
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 | Swiss Biotech Report
With a highly educated and skilled workforce, Switzerland is also home to approximately 250 small and medium-sized enterprises with activities in the biotech area. Having identified biotechnology as a key factor for future development, the Swiss Government has undertaken various efforts to create an attractive business environment in this field. The proximity to the prestigious Swiss chemical and pharmaceutical companies and to national and international knowledge clusters makes Switzerland ...
1578 kB
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 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#11)
• The EU Principle of Proportionality / • EU Comments on Trade - Implications of Accession / • Update on VAT Grouping / • Accession Countries’ Quick VAT - Facts / • FOCUS ON: Czech Republic - Country Profile; Direct Taxation; Human Capital; VAT; Incentives; Ernst & Young Czech Republic
3656 kB
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 | Worldwide Corporate Tax Guide
The Worldwide Corporate Tax Guide summarizes the corporate tax systems in more than 145 countries. The content is based on information current to 1 January 2004, and is supplied by our professionals in the jurisdictions covered. The guide also contains a directory of international tax contacts in offices of our practices around the world.
3626 kB
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 | 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
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 | EU Accession Countries: Lower Average Rate of Corporate Taxation
On average, the rate of corporate tax in the ten EU accession countries is 21.3%, markedly lower than the 29.4% average rate in the 15 current member states. This is just one of the findings of a joint study by Matthias Roche of Ernst & Young and the Mannheim Center for European Economic Research. The study is more informative than the usual comparisons of tax rates because it includes such important additional elements as the rules applied to determine the tax base and all relevant types of taxes.
1519 kB
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 | Risks and Opportunities for Global Businesses
EU enlargement will have an important impact on multinationals with economic activities or interests in the 'accession countries'. Ernst & Young has published a collection of articles addressing issues related to EU expansion, Risks and Opportunities for Global Businesses in the New Europe. It discusses pertinent topics including taxation, legal matters and foreign direct investment.
824 kB
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 | Tax Alert - März 2004
Schweiz – Übernahme Verrechnungspreisgrundsätze der OECD für konzerninterne Dienstleistungen
163 kB
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 | EY GIPS® (SPPS Newsletter) – March 2004
• Release of the “Gold” GIPS Draft / • Follow-up on GIPS Guidance Statements / • Newsletter Interview - Hans-Jörg von Euw / • Newsletter Interview - Dr. Stefan Illmer / • GIPS: A welcome contagion / • AIMR Considering a Name Change / • CFA Magazine News: How GIPS are perceived in North America; Appropriateness of Benchmarks; Reception of GIPS in New Zealand; Success of GIPS in Switzerland / • Upcoming Seminars and Conferences / • Our Contact Details / • Ernst & Young’s GIPS Country Specialists
257 kB
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 | EU Savings Directive - Update Bulletin, Issue 4
The pace of activity is increasing. The Cayman Islands will comply, and ECOFIN has stated its position firmly to those countries that have not yet given a clear commitment. Our focus below is contributed by our Luxembourg office.
42 kB
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 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#10)
• VAT Accession Issues for the Financial Services Sector / • VAT Accession Issues for the Insurance Sector / • The EU Principle of Equality / • Accession Countries’ Quick VAT Facts / • EU+10 Scan / • FOCUS ON: Slovak Republic: Country Profile; Direct Taxation; VAT; Ernst & Young Slovak Republic
1659 kB
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 | Praxis: Ausgabe Februar 2004
Umfassendes Risikomanagement stärkt Leadership / Interview mit Hugo Schaub, Group Controller UBS / Konzernweites Management der Steuerrisiken
1864 kB
Preis:
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 | Die Steueramnestie in Deutschland
Seit dem 1.1.2004 können Steuersünder die von der Bundesregierung geschaffene «Brücke zur Steuerehrlichkeit» beschreiten. Hauptziel der «Steueramnestie» ist es, Bürgern die Möglichkeit zu geben, durch Abgabe einer strafbefreienden Erklärung und Entrichtung einer pauschalierten Abgabe «steuerehrlich» zu werden. Darüber hinaus erhofft sich die Bundesregierung einen gewaltigen Kapitalrückfluss, da das wieder legalisierte Vermögen ohne Schwierigkeiten investierbar wird.
87 kB
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 | TAX News - Aktuellste Änderungen
Im nationalen und internationalen Steuerrecht ist unverändert eine starke Entwicklung zu beobachten. Für den Praktiker ist es unerlässlich die Neuerungen zu verfolgen. Wesentliche Änderungen bzw. Neuerungen sind nachstehend zusammengefasst.
419 kB
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 | Strafbefreiende Erklärung
Erklärung nach dem Strafbefreiungserklärungsgesetz – StraBEG vom 23. Dezember 2003 (BGBl. I S. 2928)
83 kB
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 | Risiken des Supply Chain Management
Retail- und Konsumgüterindustrie: Versorgungsketten im Detailhandel werden professionalisiert – was gemäss einer Ernst & Young-Studie mit erhöhten Risiken verbunden ist.
371 kB
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 | Risk in the Supply Chain Survey
Ernst & Young befragte 50 führende Retail & Consumer Products-Unternehmen in zehn Ländern zum Thema «Risk in the Supply Chain» zu acht Problemkreisen wie Datenintegrität, Corporate Governance oder Steuerrisiken. Die Ergebnisse der Studie vom November 2003 belegen die Aktualität diverser Risikofragen.
133 kB
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 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#9)
• Corporate Tax Rates in the Accession Countries and EU Member States / • The European Court of Justice / • The VAT Implications of Enlargement for European Utility Companies / • Missing Out on a Good Thing? EU VATGrouping May Not Benefit Accession Country Companies / • FOCUS ON: Lithuania: Country Profile; Direct Taxation; VAT; Ernst & Young Lithuania
973 kB
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 | International Tax Alert – January 2004
Swiss Federal Supreme Court extends the possibility to make outbound transfers of investments income tax-free to foreign parent and other group companies
21 kB
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 | Basel II wieder auf Kurs
Wegen den vorgeschlagenen Methoden zur Quantifizierung operationeller Risiken geriet das Regelwerk von Basel II ins Kreuzfeuer der Kritik. Trotzdem ist Basel II für die Mehrheit der Banken ein wichtiger Schritt zur Erhöhung der Wettbewerbsfähigkeit. Dies zeigt eine Umfrage, die Ernst & Young zusammen mit RISK Waters durchführte.
63 kB
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 | HR & Tax Alert
Switzerland: Tax advantage from buy-back of missing pension fund years is under threat
123 kB
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 | IAS Brief: IFRS 1
First-time Adoption of International Financial Reporting Standards, January 2004
548 kB
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 | 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 in 2005.
369 kB
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 | 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
Preis:
kostenlos
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 | Impôts 2004 Genève
Impôts 2004 Genève: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern in Genf bietet (nur in Französisch)
122 kB
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 | Doing Business in China
This book was prepared by Ernst & Young, China. It was written to give the busy executive a quick overview of the investment climate, taxation, forms of business organization, and business and accounting practices in China.
211 kB
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 | TAX News 04 - EU Zinsbesteuerung
Aktuellste Entwicklungen – In den letzten Monaten haben sich bei der EU-Zinsbesteuerung in der Schweiz keine massgeblichen Entwicklungen ergeben, unter anderem auch aufgrund der Parlamentswahlen auf Bundesebene. Trotzdem hat die EU-Kommission signalisiert, dass sie die Bilateralen II möglichst schnell unter Dach und Fach bringen möchte, auch im Hinblick auf die Osterweiterung der EU im Jahr 2004.
366 kB
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 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#8)
• Key Accession Questions for Direct Taxes / • FOCUS ON Poland: Country Profile; The Challenges for Direct Taxation; The Challenges for Human Capital; The Challenges for VAT; Ernst & Young Poland / • Accession Countries’ Quick VAT Facts / • VAT News in Brief
275 kB
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 | EY GIPS® (SPPS Newsletter) – Special November 2003
• Follow-up on GIPS Guidance Statements: Advertising; Supplemental Information; Calculation Methodology; Carve-Outs; Fees; Private Equity; Real Estate (not finalized); Leverage and Derivatives (not finalized); Documentation & Disclosures Summary / • Upcoming Seminars and Conferences / • Our Contact Details / • Ernst & Young’s GIPS® Country Specialists
953 kB
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 | TradeWatch - September 2003
Royalty Pains and Planning Opportunities / United States - Singapore Free Trade Agreement - Hidden Opportunities? / New Approach to Unbundling of Quota Charges in the European Union / South Africa’s New Initiatives Reward Low-Risk Importers and Exporters / More Customs Incentives for Manufacturing Activities in Argentina / New Considerations for Using Trading Companies in Brazil
177 kB
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 | Wege zum Qualitätsmanagement an Gerichten
Der Qualitätsbegriff kreist nicht primär um wirtschaftliche Fragen. Gerichte
haben besondere Anforderungen. Ein umfassendes Qualitätsmanagement kann helfen, dass sie in allen Bereichen von gerichtlichen Organisationen optimal erfüllt werden.
79 kB
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 | TAX News - EU Richtlinien für Zinsen, Lizenzen & Dividenden
Auf den 1. Januar 2004 tritt in der EU eine neue Richtlinie in Kraft, von der man für die Unternehmensbesteuerung ähnliche Vorteile und Impulse erwartet, wie dies bei der Einführung der Mutter-Tochter- Richtlinie anfangs der neunziger Jahre der Fall war.
397 kB
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 | Anforderungen an die Executive Compensation - (order Hardcopy)
Anlageverhalten von institutionellen Investoren in Bezug auf Executive Compensation. Im Rahmen der Debatte über Vertrauen in der Wirtschaft und über die berechtigten Anliegen von Shareholders und anderen Stakeholders ist das Thema der Vergütung an die obersten Führungsebenen in die Schlagzeilen gekommen. Rasch wurde nach Transparenz gerufen. Politik, Wirtschaftsverbände und Unternehmen haben zum Schutz von Aktionären und im Interesse der Stakeholders eine Reihe von Massnahmen ergriffen.
516 kB
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 | Weiterentwicklung des Risk Reporting
Börsenkotierte Unternehmen integrieren im Geschäftsbericht zahlreiche Informationen über Risiken. Dieses Risk Reporting erfolgt allerdings sehr uneinheitlich. Im Interesse der Stakeholder und der Unternehmen ist deshalb ein Schweizer Standard nzustreben. Doch schon jetzt liessen sich Risiken mit minimalem Aufwand transparent, umfassend und empfängergerecht rapportieren.
148 kB
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 | IT Governance als zentraler Erfolgsfaktor
Informationstechnologie (IT) als Teil der Unternehmensstrategie: Für den Erfolg eines Unternehmens ist es entscheidend, dass die Informationen aus den verschiedensten Quellen auch zur Erreichung der Unternehmensziele genutzt werden. IT Governance ist daher ein zentraler Faktor der Corporate Governance und liegt somit im Verantwortungsbereich der Unternehmensleitung.
113 kB
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 | EY GIPS® (SPPS Newsletter) – September 2003
• Investment Performance Council (IPC) meeting Information / • Crossing-Up Mutual fund Performance in Italy - Critical Reflections on the Venture Capital and Private Equity Provisions to the GIPS® Standards / • Formalizing GIPSâ Compliance into the RFP Process / • News on Global Standards from the CFA Magazine / • Heralding GIPS® Standards in Hungary / • Joining the GIPS® Bandwagon / • Reaction to the AIMR®'s Mandatory Verification Survey / • Questions to Ask a Prospective Verification Firm ...
742 kB
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 | Sarbanes-Oxley Act of 2002
Evaluating Overall Effectiveness, Identifying Matters for Improvement, and Ongoing Assessment of Controls
2285 kB
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 | Praxis: Ausgabe Sommer 2003
Qualitätsssicherung im Rechnungswesen des Bundes / Optimale Bewirtschaftung fianzieller Risiken /
Interview mit Peter Siegenthaler, Direktor der Eidg. Finanzverwaltung
4352 kB
Preis:
kostenlos
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 | TAX News - Internet Broadcast: EU +10 Tax Accession News (#6)
• New Europe Changes the Analysis in the Old Europe — The Opportunity for the EU and Foreign Direct Investment / • Foreign Direct Investment Trends in the Accession Countries / • EU Enlargement — Indirect Tax Issues for MNCS / • European Convention’s Proposals on the EU Institutions following Enlargement
164 kB
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 | Worldwide VAT and GST Guide
The Worldwide VAT and GST Guide summarizes the value added tax and goods and services tax sytems in 56 countries and the European Union
1078 kB
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 | Global Information Security Survey 2003
The results of Ernst & Young's 2003 Global Information Security Survey were gleaned from the assistance of more than 1,400 organizations whose executives completed the questionnaire over a two-month period early in 2003. This was the sixth year in which we conducted the survey—to take a snapshot of information security and explore its implications for a broad spectrum of business and industry.
455 kB
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 | 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
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 | TAX Alert - Internet Broadcast: May/June 03
US Tax Reform: US congress approves new tax bill providing, among others, for more favorable tax rates on dividends and capital gains as well as an accelerated individual tax rate reduction.
378 kB
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 | EY GIPS® (SPPS Newsletter) – June 2003
AIMR-IPC Re-endorsement of the Swiss PPS / • The Activities of the Investment Performance Council / • IPC Verification Subcommittee Update / •The "Gold GIPS" Standards: A New Dawn / • The "Gold GIPS" Evolution and Implementation Plan / • "Standards in Practice" News from the CFA Magazine / • Proposed Provisions and Guidance Statements / • Information Standard for Analysts/Information System for Analysts (ISfA) / • Contact Details / • Ernst & Young's GIPS Country Specialists
444 kB
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 | Forbes Global Tax Misery Index
Countries like business, offer better deals when the competition ist stiffer. New European and Asian alternatives serve to pressure the high-tax realms. An international comparison of income tax rates, social security burdens and the cost of employment
590 kB
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 | Managed Security - Firewall Benchmark 2003
Sicherheit und Verfügbarkeit von Informationen und Diensten sindkritisch für den Erfolg von Unternehmen. Infolge der sichtlich wachsenden Konnektivitätund Ausdehnung der IT auf das „Erweiterte Unternehmen“ müssen moderne Firewall-Lösungen verstärkt unter dem Aspekt einer „Managed Security“ beurteilt werden. Sicherheit und Verfügbarkeit von Informationen und Diensten sindkritisch für den Erfolg von Unternehmen. Infolge der sichtlich wachsenden Konnektivitätund Ausdehnung der IT auf das „Erweiterte Unternehmen“ müssen moderne Firewall-Lösungen verstärkt unter dem Aspekt einer „Managed Security“ beurteilt
981 kB
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 | Praxis: Ausgabe Frühjahr 2003
Weiterentwicklung des Risk Reporting / Corporate Finance: Aus zwei mach eins / Geldwäscherei und Sorgfaltspflicht: Regulierungsschub für Banken / Interview mit Andreas Koopmann, CEO Bobst Group
1526 kB
| |
 | VAT-Audit - Modular test processing
The taxable companies are faced to manage the practice of the Swiss VAT correctly in their everyday work. According to our experience, mistakes happen even in well-organized accountings.
266 kB
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 | Headquarters in Switzerland Year 2003
Typically, the Head Office of a multinational corporation may decide to set up an HQ in Switzerland to act as a relay between the head office and its businesses in Europe.
529 kB
| |
 | Swiss M & A Review
Restructurings in industrials, financial services and the electricity market were the main activities in 2002.
69 kB
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 | Impôts 2003 Genève
Impôts 2003 Genève: Ein wertvolles Hilfsmittel, das einen klaren und präzisen Überblick der Steuern in Genf bietet (nur in Französisch)
1673 kB
| |
 | Gaap Convergence 2002
A Survey of National Efforts to Promote and Achieve Convergence with International Financial Reporting Standards
2209 kB
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 | Fraud - The Unmanaged Risk
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
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 | IT-Kosten und IT-Performance 2002
In welchen Unternehmensbereichen entstehen welche IT-Kosten - und wie können sie optimiert werden? Anhand der Ergebnisse der Studie über 100 ausgewählte Schweizer Unternehmen können Führungspersönlichkeiten und IT-Verantwortliche eine individuelle Standortbestimmung durchführen, wichtige Trends in der Führung der IT erkennen und geeignete Massnahmen einleiten.
2549 kB
| |
 | Jus Info: 4/2002
Revision des Konsumkreditgesetzes - Auswirkungen auf das Leasing
88 kB
Preis:
kostenlos
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 | Tax notes international
Reasonable Limits of Transparency In Global Taxation: Lessons From The Swiss Experience
312 kB
| |
 | electronic VAT Assurance
Our electronic VAT Assurance tool is the only electronic source which gives you comprehensive, fully up-to-date indirect tax information for over 35 major and emerging markets around the world including all the European Union countries
548 kB
| |
 | 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
| |
 | Implementing a Treasury Center in Switzerland
The purpose of this brochure is to present the benefits of establishing
a Treasury Center, outline the issues to be addressed and show
how Ernst & Young can help you implement and run a Treasury Center.
Furthermore it will demonstrate the additional tax advantages of
setting up a Treasury Center in Switzerland.
166 kB
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 | Unbundlingkonforme Kostenrechnung
Im Zentrum der Öffnung des Elektrizitätsmarktes steht die Differenzierung zwischen den Netzleistungen einerseits und der Energieproduktion und des Handels inklusive Verkaufs an Endkunden andererseits. Das vom EMG geforderte Unbundling wird dabei die Grundlage für die Bemessung der Durchleitungsvergütungen sein.
331 kB
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 | Verwaltungsrat und Umgang mit Risiko
Wer ist «man» und was heisst «Risiken im Griff haben»? Inwieweit ist es überhaupt möglich, alle Risiken im Griff zu haben? Ist der VR in jedem Fall schuld? Dieser Artikel gibt hierzu mögliche Antworten und unterstützt den VR in seinem Risikomanagement mit praktischen Checklisten und Tabellen.
473 kB
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 | New Basel Capital Accord
Proposals of the Basel Committee on Banking Supervision on the Basis of the Second Consultative Paper and Current Developments
463 kB
| |
 | 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
Preis:
kostenlos
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 | Jus Info: 3/2002
Neuerungen für Arbeitsbewilligungen im europäischen Raum / Neue Bestimmungen zur Aufbewahrungspflicht von Geschäftsunterlagen
85 kB
Preis:
kostenlos
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 | 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
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 | Jus Info: 2/2002
Modernisierung des deutschen Vertragsrechts
89 kB
Preis:
kostenlos
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 | 2002 Report
A comprehensive analysis of companies’ location decisions in 2001
319 kB
| |
 | MWST_Audit: Modular aufgebautes Prüfverfahren
Die steuerpflichtigen Unternehmen sind gefordert, die vielschichtigen Praxisfestlegungen zur MWST bei der täglichen Arbeit korrekt umzusetzen. Erfahrungsgemäss können sich selbst in gut organisierten Rechnungswesen MWST-Fehler einschleichen.
755 kB
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 | IT Risk Management: Global Information Security Survey 2002
For the Global Information Security Survey 2002 Ernst & Young's Information Security Practice surveyed over 450 CIOs, IT Directors and business executives in countries worldwide to understand their views on information security risks and how they are responding to security threats. The survey results indicate some alarming gaps in information security planning despite awareness and recognition of the threats. Undoubtedly, the events of 11 September 2001 have profoundly and tragically ...
435 kB
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 | Praxis: Spezial Februar 2002
Glaubwürdigkeit erreicht man nicht umsonst / SBB-Prozess-Manual –
mehr als nur Grundlage für Revisionen / Justizreform: Prof. Dr. Heinrich Koller
im Interview
1001 kB
Preis:
kostenlos
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 | Jus Info: 1/2002
Zur Verantwortlichkeit des Stiftungsrates von Personalvorsorgestiftungen
323 kB
Preis:
kostenlos
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 | MWST-Coaching
Im Rahmen der durch die ESTV angekündigten MWST-Kontrolle unterstützen wir Sie entsprechend Ihren Bedürfnissen.
1710 kB
| |
 | Transfer Pricing - 2001 Global Survey
Ernst & Young, a global leader in professional services, understands the business issues that are important to senior executives. With extensive business knowledge and hands-on industry experience, the global Ernst & Young organization can implement a broad array of solutions to help companies capture growth, improve financial performance and manage risk — anywhere in the world. Its 84,000 people serve as trusted business advisers in more than 130 countries, offering
799 kB
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 | «Integration» – European Life Sciences Report 2001
This report covers only Entrepreneurial Life Science Companies (ELISCOs). ELISCOs are defined as companies that use modern biological techniques to develop products or services to serve the needs of human healthcare or animal health, agriculturtal productivity, food processing, renewable resources or environmental affairs. ORDER THIS REPORT.
Price:
free
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 | MWST-Help: MWST-Unterstützung für Berater
Die MWST, ein auf den ersten Blick leicht überschaubares Steuersystem, entpuppte sich als hochkomplexe, ausgesprochen technische Aufgabe für ein Unternehmen.
1680 kB
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 | MWST Info: Ausgabe 14
Auch nach Einführung des Bundesgesetzes über die MWST (MWSTG) per 1. Januar 2001
ist die Praxis der MWST weiteren Entwicklungen unterworfen. Die Eidgenössische
Steuerverwaltung (ESTV) hat ihre diesbezügliche Verwaltungspraxis in über 2500 Seiten
publiziert.
609 kB
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 | International Tax Services - Global Reference Guide
Planning transfer pricing strategies, working to limit tax exposures,
and defending a company’s return position and transfer pricing practices on
a global basis require knowledge of a complex web of country tax laws,
regulations, rulings, methods and requirements.
609 kB
| |
 | Unternehmenspublikation: «Transparenz schafft Werte (2001)»
Transparenz schafft Werte, Intransparenz
kann sie gefährden. Dies zeigen die aktuellen Entwicklungen
in der Wirtschaft. Risiken bleiben verborgen, aber
auch Chancen – und damit Werte. Innovative Unternehmen setzen
daher auf Transparenz: für das Management, die Investoren, die
Mitarbeitenden und die Öffentlichkeit.
922 kB
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 | Praxis: Spezial Februar 2001
Der europäische Elektrizitätsmarkt befindet sich in einem fundamentalen
Umbruch, da die bisherigen regionalen und nationalen Versorgungsmonopole aufgebrochen
werden. Auch die Schweizer Elektrizitätsbranche bereitet sich
auf eine schrittweise Öffnung vor.
2969 kB
| |
 | Successfully Aligning International Tax
International businesses need international tax
services that successfully align all the different areas
of taxation into a benefit driven strategy, which
improves their bottom line. From individual problems
to company-wide issues, this is the key to making
sure that tax reduction contributes towards global
business growth.
155 kB
| |
 | Global Online Retailing
Overall,consumers continue to be very satisfied with the online channel. While they are concerned with shipping costs and are price-sensitive generally, they continue to buy online in increasing numbers, and they are spending more on a greater range of merchandise categories.
1646 kB
| |
 | Fraud – The Unmanaged Risk
Ernst & Young’s Centre of Competence for Private
Banking in conjunction with the Ernst & Young Fraud
Investi ation Group have produced this special fraud
survey on Private Bankin .
1732 kB
| |
 | «Evolution» – European Life Sciences Report 2000
Der Biotech-Markt gehört zu den wichtigsten Emerging Markets der Gegenwart.Heute entwickelte Medikamente und Verfahren werden einen entscheidenden Einfluss auf die Life Sciences-Industrie von morgen haben. BESTELLEN SIE DEN REPORT.
184 kB
Price:
free
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 | International Tax Services: International Mergers & Acquisitions
When you enter into the various types of cross-border transactions
such as the mega-mergers and acquisitions seen daily, you aim
to realize significant economic benefits for your organization, your
shareholders or investors. Considering the tax implications as an
integral component of the overall deal process Ð from beginning
to end Ð ensures just that effect.
201 kB
| |
 | International Tax Services: Global Transfer Pricing
Taking on and successfully solving the tax issues related to
transfer pricing is not simply an exercise in compliance. Transfer
pricing affects almost every aspect of your business, from R&D
and manufacturing, to marketing, distribution and after-sales
service. Consequently, transfer pricing is a major influence on
your worldwide tax burden.
158 kB
| |
 | International Tax Services: Foreign Tax Desks
Whatever the issue,wherever the problem,we can
put together the team you need –multilingual,
vastly experienced and drawn from a worldwide
pool of Ernst & Young professionals.We are
specialists who enjoy the challenge of taking on
an international tax problem and finding the most
beneficial solution in the shortest possible time.
1512 kB
| |
 | International Tax Services: Capital Markets
The Capital Markets Group operates broadly
in two areas Ð Tax and Treasury Services,
and Strategic Tax Planning. Our core teams are
centered in New York, London, Amsterdam and
Sydney and work with colleagues throughout the
world in all disciplines to provide world-class,
real-time advisory services.
188 kB
| |
 | Jus Info: 3/2000
Neueste Entwicklungen im Kartellrecht: Kontrolle von Unternehmenszusammenschlüssen
62 kB
| |
 | Wirtschaftskriminalität: Ihr Unternehmen - ein potenzielles Opfer?
Diese und andere Fragen beantwortet die internationale Studie "Wirtschaftskriminalität 2000 - Das unbewältigte Risiko". Dabei handelt es sich um die dritte internationale von insgesamt sieben Studien, die Ernst & Young bis jetzt zu diesem Thema veröffentlicht hat. Im Rahmen dieser Untersuchung, welche die Abteilung Forensic Services von Ernst & Young in Zusammenarbeit mit der Universität Cardiff, Großbritannien, durchführte, wurden Führungskräfte aus 15 Ländern befragt.
4789 kB
| |
 | Prävention und Aufdeckung deliktischer Handlungen
In dieser Publikation wird das Ausmass und die Komplexität wirtschaftskeliktischer Handlungen erläutert.
Es werden weltweit tätige Unternehmen aller Branchen, aber auch Behörden, Kommunen und gemeinnützige Organisationen angesprochen, das Problem Wirtschaftskriminalität zu bekämpfen.
4789 kB
| |
 | 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
| |
 | Das Bundesgesetz über die Mehrwertsteuer (MWSTG) mit Stichwortverzeichnis
Die Eidgenössischen Räte haben am 2. September 1999 das Bundesgesetz über die Mehrwertsteuer (MWSTG) verabschiedet. Der Bundesrat hat die Inkraftsetzung auf den 1. Januar 2001 beschlossen. Damit wird die bisherige Mehrwertsteuerverordnung (MWSTV), welche seit dem 1. Januar 1995 in Kraft ist, abgelöst.
37 kB
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 | Perspektiven der Versorgungswerke im Strommarkt
Die Elektrizitätswerke stehen vor den Herausforderungen des freien Marktes.
Ernst & Young ist in ihrer Beratungstätigkeit auf vielfältige Weise in diese laufenden
Denk- und Strukturprozesse involviert. Dabei zeigte sich zunehmend, dass ein
Überblick über die in der Schweiz gewählten Wege und Strategien fehlt.
535 kB
| |
 | Perspektiven der Versorgungswerke im Strommarkt
Die Elektrizitätswerke stehen vor den Herausforderungen des freien Marktes.
Ernst & Young ist in ihrer Beratungstätigkeit auf vielfältige Weise in diese laufenden
Denk- und Strukturprozesse involviert. Dabei zeigte sich zunehmend, dass ein
Überblick über die in der Schweiz gewählten Wege und Strategien fehlt.
535 kB
| |
 | Steuern Aktuell: Pauschalsteuer
Die Schweiz ist ein Land, das für Ausländer nicht nur landschaftlich, sondern auch
aufgrund des interessanten wirtschaftlichen Umfeldes, der stabilen politischen Verhält-nisse
und nicht zuletzt in steuerlicher Hinsicht sehr attraktiv ist.
29 kB
| |
 | Steuern Aktuell: Das Basel-Landschaft Steuergesetz per 1. Januar 2001
Am 13. Juni 1999 haben die Baselbieter Stimmbürgerinnen und Stimmbürger die
Revision des Steuer- und Finanzgesetzes angenommen. Dabei handelt es sich um das
sogenannte «Paket 1», bei dem es nur um den Systemwechsel von der zweijährigen
Vergangenheits- zur einjährigen Gegenwartsbemessung bei natürlichen Personen geht.
531 kB
| |
 | 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
| |
 | 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
| |
 | Global Employment Solutions (GEmS)
As expatriate populations continue to grow across the global
business market, so the cost of administering them has increased
exponentially. For many employers this presents an unacceptable
burden, draining resources from core activities by involving ever
more staff in complex and time-consuming administrative issues.
173 kB
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