Disclose — Issue 2, 2016
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In the spotlight: corporate reporting
Update: Handling business information; Derivatives trading
In the spotlight: new business models
Update: A look at the present and future of customs and trade; Swiss Corporate Tax Reform III; Ordinance on excessive pay; IFRS 9
In the spotlight: risk management
Update: New regulations for notes to the financial statements; COSO for non-financial reporting; IFRS 15; Swiss GAAP FER firmly in fashion
Im Fokus: Audit Committees
Update: Hedge Accounting unter IFRS 9; Konzept der Wesentlichkeit; COSO-Update; Revisionsbericht; Umsetzung Minder-Initiative
Im Fokus: Informationssicherheit
Update: neues Rechnungslegungsrecht; Kosten der Compliance; neuer Leasingstandard; Minder-Initiative
Im Fokus: Corporate Governance
Update: Wird der Wirtschaftsprüfer zum Whistleblower?; ergänzende Fachempfehlung für kotierte Unternehmen; Schweizer Prüfungsstandards; Integrated Reporting
This publication is a high-level outline of the key requirements of the new IFRS standards and interpretations.
A practical guide for audit committee members on the requirements and responsibilities of the audit committee
In this publication, we summarise the current legal, regulatory and de facto provisions as well as the daily routine of the audit committee. In the process, we shine a light on a variety of aspects concerning the audit committee in all of the economic sectors relevant to Switzerland, from industrial undertakings to financial institutions.
This study is one of the most detailed Swiss studies available on the level and structure of board and executive compensation for the years from 2007 to 2014. This report provides a comprehensive picture of executive compensation for SMI and SMIM companies in Switzerland today and also provides a shorter summary of executive compensation in small-cap companies.
News and opinion on issues affecting business today
World Watch regularly focuses on current corporate governance and corporate reporting matters. It provides an overview of the topics of governance, financial reporting, assurance and reporting as a whole, as well as featuring global news items.
This publication provides an illustrative set of consolidated financial statements, prepared in accordance with IFRS, for a fictional manufacturing, wholesale and retail group. It is based on the requirements of IFRS standards and interpretations for financial years beginning on or after 1 January 2015.
The checklist enables companies to check quickly and systematically whether they meet IFRS disclosure requirements. This issue takes account of all standards and interpretations for business years starting on or after 1st January 2015. Changes compared with the prior year are immediately obvious.