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Ernst & Young Monthly News October 2009

E-News

Legal News September 2009

(HTML, English)

The new Federal Act on Book-Entry Securities and amendments to the Swiss Code of Obligations

IFRS outlook – September 2009

(PDF, English, 464 kB)

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

ASB proposes significant changes to the IAS 19 discount rate –
August 2009 (Issue 56, Supplement to IFRS outlook)

(PDF, English, 87 kB)

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.

Annual improvement 2009 – Summary of proposals –
August 2009 (Issue 57, Supplement to IFRS outlook)

(PDF, English, 226 kB)

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.