Broschüren – Ihre Auswahl
Geschäftseinheit Assurance
Folgende Publikationen entsprechen Ihrer Auswahl:
 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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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 | 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
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 | 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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 | 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
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 | 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
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 | 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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 | 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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 | 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
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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
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 | J-SOX
Implementing a Top-Down, Risk-Based Approach
529 kB
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 | 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
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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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 | 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
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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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 | Beyond: Ausgabe Dezember 2006
Interviews mit: Monika Ribar, CEO Panalpina; Franziska Tschudi, ICOR Holding AG / Transparenz: Internationale Rechnungslegung; Vermögensverwaltung; Regulierung in der Finanzbranche; Steuerrecht
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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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 | 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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 | 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
682 kB
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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
95 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
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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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 | 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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 | 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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 | 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
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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. ...
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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
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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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 | 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”.
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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
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 | InSights
For the Audit Committee Leadership Network
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 | ViewPoints
From the Audit Committee Leadership Network
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 | InSights
For the Audit Committee Leadership Network
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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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 | 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
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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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 | 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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 | 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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 | 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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 | 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
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 | 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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 | 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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 | 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 .
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 | 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
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 | 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
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 | Insight Financial Services – November 1999
Banken werden immer komplexer: Viele erbringen als Universalbanken eine grosse Palette an Dienstleistungen. Zudem etablieren sie sich nicht nur als nationale Banken, sondern weltweit – und dringen auch in andere Finanzdienstleistungen ein, so in das Versicherungswesen.
1274 kB
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