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KPMG Switzerland
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Based on recent developments of the IFRS 4 Phase II standards, we summarized results of a case study that analyzes potential impacts on the insurance accounting when applying the premium allocation approach (PAA) to a specific short-duration insurance contract.
The revised exposure draft issued by the IASB in June 2013 proposed a comprehensive model for measurement of all types of insurance contract liabilities.
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Eine Revision des Schweizerischen Arbeitsrechts soll festlegen, unter welchen Voraussetzungen eine Meldung von Arbeitnehmenden, die auf Unregelmässigkeiten am Arbeitsplatz hinweisen (sog. Whistleblower), rechtmässig ist und den Schutz von ebensolchen Mitarbeitenden stärken.

Was sind die Auswirkungen der vorgeschlagenen Bestimmungen und wie lässt sich ein effektives Hinweisgeber-System etablieren?
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Eine Revision des Schweizerischen Arbeitsrechts soll festlegen, unter welchen Voraussetzungen eine Meldung von Arbeitnehmenden rechtmässig ist.
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Anfang 2014 hat das IASB das Projekt zur Überprüfung der Umsetzung von IFRS 3 „Unternehmenszusammenschlüsse“ eingeläutet. Aus der öffentlichen Informationsanfrage erhofft sich das IASB Anregungen für eine eventuelle Überarbeitung des Standards. Ein gewichtiger Aspekt dieses Projektes dürfte im heute angewandten Impairment-only Modell für Goodwill liegen.
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Anfang 2014 hat das IASB das Projekt zur Überprüfung der Umsetzung von IFRS 3 „Unternehmenszusammenschlüsse“ eingeläutet.
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Fraud is the type of misconduct that is most frequently investigated by our Forensic team. However, besides fraud, there are a number of other forms of misconduct that are also important to detect and respond to.
Fraud is the type of misconduct that is most frequently investigated by our Forensic team.
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In the last couple of months most of the institutions affected by FATCA were still scrambling to become FATCA compliant. Therefore, let’s have a look at recent developments since May 2014 and what needs to be done in the next few weeks to ensure FATCA compliance once it becomes effective on 1 July 2014.
In the last couple of months most of the institutions affected by FATCA were still scrambling to become FATCA compliant.
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Cyber Security ist heutzutage ein zentrales Thema für jedes Unternehmen. Tägliche Ereignisse zeigen, welche Gefahren durch Cyber-Angreifer ausgehen – verursacht von einzelnen Hackern oder durch professionelle, kriminelle Organisationen.
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Tägliche Ereignisse zeigen, welche Gefahren durch Cyber-Angreifer ausgehen – verursacht von einzelnen Hackern oder durch professionelle, kriminelle Organisationen.
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KPMG Switzerland

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Currently, telecommunications and broadcasting companies as well as providers of electronic services to consumers (B2C) are at a disadvantage when it comes to VAT if they are established outside the EU (e.g., in Switzerland). As from 1 January 2015, this will no longer be the case.
Currently, telecommunications and broadcasting companies as well as providers of electronic services are at a disadvantage when it comes to VAT.
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The insurance world is changing. One of the key drivers certainly is regulation, but also data management, IT systems, and political developments which are impacting Switzerland’s insurance industry. In this issue we discuss the prospects for change and what factors present opportunities for those insurers that move with the time.

http://www.kpmg.com/CH/en/Library/Articles-Publications/icircle/Pages/default.aspx
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In the M&A business, the first half of 2014 was characterized by high-value transactions while the number of mergers and acquisitions remained roughly on a par with the previous year. Compared to last year's restraint, the size of the deals we are now seeing points to a flourishing M&A market and KPMG also expects a general increase in M&A activities in the coming months.

http://www.kpmg.com/CH/en/Library/MediaReleases/Pages/positive-economic-boosts-ch-ma-market.aspx
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Investor and author James Breiding talks in an interview about the attractiveness of Switzerland as a business location, the innovative strength of its economy and how spouses and life partners influence foreign specialists’ and executives’ choice of job location. 
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Im Rahmen der Verordnung gegen übermässige Vergütungen bei börsenkotierten Aktiengesellschaften (VegüV) gibt es durchaus sachgerechte Gründe für die Vereinbarung eines Konkurrenzverbots und einer damit verbundenen Karenzentschädigung.
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Im Rahmen der Verordnung gegen übermässige Vergütungen bei börsenkotierten AGs gibt es durchaus Gründe für die Vereinbarung eines Konkurrenzverbots.
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64 percent of all Swiss employees have already engaged in unethical behavior
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Have them in circles
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Introduction
KPMG is one of the world’s leading providers of audit, tax and advisory services. Thanks to our international knowledge, KPMG’s global network allows KPMG in Switzerland to offer our clients clear and consistent solutions wherever these are needed.

KPMG employs around 1,600 people in 10 offices in Switzerland and Liechtenstein, all of whom contribute their sound knowledge in the interests of our clients.