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Ernst & Young Monthly News June 2008

E-News

Developments in IFRS for Financial instruments – April 2008
(Issue 3, Supplement to IFRS Outlook)

(PDF, English, 229 kB)

This supplement summarises the main discussions and conclusions reched conerning financial instruments at the February and March 2008 meetings of the International Accounting Standards Board (IASB), as well as the March 2008 meeting of the International Financial Reporting Interpretations Committee (IFRIC).

Liabilities and equity – April 2008
(Issue 2, Supplement to IFRS Outlook)

(PDF, English, 221 kB)

On 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.

Puttable financial instruments and obligations arising on liquidation – April 2008 (Issue 1, Supplement to IFRS Outlook)

(PDF, English, 199 kB)

On 14 February 2008, the International Accounting Standards Board (IASB) issued an amendment to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements for Puttable Financial Instruments and Obligations Arising on Liquidation.

Tax Alert – May 2008

(PDF, English, 83 kB)

Human Capital ALERTS – New rules for cross-border worker taxation in Vaud

EU tax news – Issue 25 (May/June 2008)

(PDF, English, 210 kB)

Major developments / Editorial / Focus on charities: Impact of ECJ decisions / Direct tax: Country updates / Indirect tax: Latest EU developments; Country updates / Contacts: Direct tax and indirect tax

Legal News – May 2008

(PDF, English, German, French, 111 kB)

The new CO2 charge: What you should know