UBS

Fair value measurement information under IFRS

IFRS 13 “Fair value measurement” sets out a single consistent framework for measuring fair value within IFRS financial statements and outlines a standardised set of disclosures in respect of fair value measurements. IFRS 13 has been mandatory now for some years, with application being required for annual reporting periods beginning on or after 1 January 2013. This report sets out the results of how requirements of the standard have been put into practice, both in terms of measurement and disclosure, in the consolidated financial statements of 139 large public limited companies with year ends between 31 March 2016 and 1 April 2017. It is not an exhaustive study of all aspects of IFRS 13 application and its conclusions are limited to our findings in respect of the areas analysed within the financial statements reviewed.

Related party disclosures - UBS AG

Period End: 
31 December 2010
Period End Date: 
2010-12-31
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8355 Banks
Auditor: 
Ernst & Young

Related Party Disclosures under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of related parties identified and the form that company disclosures take.
 

Accounting for Property Plant and Equipment under IFRS

Focusing on a sample of 30 large listed European companies that report under IFRS, supplemented by Company Reporting data and comment, this report analyses the types of Property Plant and Equipment recognised by companies and the disclosures given in their respect including those relating to the determination of carrying amounts and depreciation charges as well as the clarity of disclosures in relation to movements during the year.

UBS AG Period End 31 December 2010

UBS AG Period End 31 December 2010

UBS AG Annual Report 2010
CR Monitor Issue: 
2011/0715
Company covered: 
UBS AG
Period End: 
31 December 2010
Report issued on 28 July 2011 covered the following practice issues:
Inconsistent
Material cumulative errors not corrected retrospectively.
Change
Measurement of subprime financial assets moves from Level 3 to Level 2.
Change
Changes in balance sheet format including separate line items for cash collateral receivables and payables on derivatives.
Change
Changes in disclosure of personnel expenses.
Change
Methodology of measuring the carrying amounts of CGUs changed to an Equity Attribution framework.