Broschüren

Broschüren – Ihre Auswahl

GeschÃ¤ftseinheit Assurance

Folgende Publikationen entsprechen Ihrer Auswahl:

Januar 2010

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Sustainable supply chain
Fitness check for executive and supervisory boards

249 KB

Sustainability risks
Fitness check for executive and supervisory boards

148 KB

Sustainability performance reporting
Fitness check for executive and supervisory boards

189 KB

Sustainability management framework
Fitness check for executive and supervisory boards

165 KB

Corporate Responsibility und Sustainability
Fitness Check für Verwaltungsrat und Geschäftsleitung

197 KB

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

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

428 KB

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

384 KB

Dezember 2009

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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

November 2009

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

168 KB

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

132 KB

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

158 KB

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

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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

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

896 KB

Classification of financial instruments within the IFRS 7 fair value hierarchy
As part of its commitment to enhance disclosure requirements in the present market climate, the IASB made amendments to IFRS 7 Financial Instruments: Disclosures, applicable for annual periods beginning on or after 1 January 2009. For many entities, these disclosures will be required for the first time for years ending on 31 December 2009. The amendments are intended to enhance disclosures about liquidity risk and fair value measurement, including the classification of financial instruments ...

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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

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

702 KB

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

354 KB

Oktober 2009

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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

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

September 2009

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

584 KB

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

951 KB

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

464 KB

August 2009

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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

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

228 KB

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

87 KB

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

182 KB

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

280 KB

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

817 KB

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