IFRS
12.06.2018
IFRIC 22: foreign currency prepayments clarified
IFRIC 22 clarifies the accounting for transactions that include the payments in advance of obtaining or delivering the services or goods in a foreign currency in terms of determining "the date of the transaction". How does the new interpretation impact IFRS preparers?09.02.2018
Tiefere Vorsorgeverbindlichkeiten mittels Risk-Sharing
Die herkömmliche Berechnung der IAS 19-Vorsorgeverbindlichkeiten berücksichtigt nicht, dass eine Unternehmung nicht verpflichtet ist, das ganze potenzielle Defizit aus einer Schweizer Pensionskasse zu tragen. Die Anwendung von Risk-Sharing kann zu tieferen Verbindlichkeiten führen.31.01.2018
Frontiers in Finance: Disruption on the Transformation Journey
How well are senior leaders dealing with disruption? Executives face the data revolution and new technologies, the demand for greater customer centricity, and growing constraints imposed by governments and regulators. The issues are far reaching and the solutions require a strategic approach.13.09.2017
How to calibrate the IFRS 17 risk adjustment to arrive at an economic value?
A generic framework for the economic valuation of Insurance Liabilities allows companies to calibrate their risk margin to reflect a truly market-consistent value.09.08.2017
What’s the best option for your business on transition to IFRS 16?
Implementation projects are costly and data requirements extensive. But a careful use of transition options and practical expedients optimize the trade-offs between cost, timing and comparability – and your company’s profit in the post-transition years.30.09.2016