Accounting

Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

Earlier this year, the IASB indicated that the effective date of the forthcoming insurance contracts standard could no longer be aligned with the effective date of IFRS 9 Financial instruments. In response to industry concerns – in particular, temporary accounting mismatches and volatility, and increased costs and complexity – the IASB proposed amendments to […]
8

8 risk indicators in commodity trading companies

Increased competition, the growing sophistication of customers and investors have forced many organizations to introduce more complex trading products and strategies. With this increase in complexity comes an increase in the associated risks. We have identified eight red flags that could indicate increased risks for stakeholders of commodity trading companies.
10

Swiss GAAP RPC, hôpitaux et traitement des fonds

La plupart des hôpitaux disposent de fonds divers, qu’ils aient une finalité spécifique ou qu’ils soient assortis de dispositions très générales. Avec le passage aux Swiss GAAP RPC, beaucoup d’hôpitaux sont confrontés à la question suivante: que faire avec nos fonds?
4

Impact of the Swiss new accounting law on trading companies

On 23 December 2011 the Swiss Parliament enacted the new accounting law, which became effective on 1 January 2013. The new accounting law includes some changes that are relevant for commodity trading companies, particularly with respect to the application of valuation principles.
10

Swiss Financial Market: Regulatory Outlook 2015

Regulatory bodies all over the world continue to address issues that became apparent in the financial crisis. The beginning of the New Year is a good point in time to take stock of the regulations that has entered into force on 1 January 2015, and of regulations in discussion during 2015.
13

Swiss GAAP FER, Spitäler und der Umgang mit Fonds

Die meisten Spitäler verfügen über diverse Fonds, sei es für spezifische Zwecke, oder aber auch Fonds mit sehr allgemein gehaltenen Bestimmungen. Mit der Umstellung auf Swiss GAAP FER stehen viele Spitäler vor der Frage: Was mache ich mit meinen Fonds?
15