Audit

eHealth – der empowerte Bürger und das elektronische Patientendossier

Begriffe wie eHealth, mHealth oder „Quantified Self“ sind in aller Munde. Das Gesundheitsbedürfnis der Menschen ist über die letzten Jahre stark gestiegen. Wie begegnen die Leistungserbringer diesem Kundenbe-dürfnis und welche Rolle spielt dabei das Bundesgesetz über das elektronische Patientendossier (EPDG)?
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New revenue standard: Scratch in the jewel of the crown of convergence?

The chairman of the IASB, Hans Hoogervorst, has repeatedly said that the new revenue recognition standard released on 28 May 2014, is the “jewel in the crown of convergence”. Less than a year after publishing their joint standard on revenue recognition, the IASB and the FASB are back in standard-setting mode.
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8 risk indicators in commodity trading companies

Increased competition, the growing sophistication of customers and investors have forced many organizations to introduce more complex trading products and strategies. With this increase in complexity comes an increase in the associated risks. We have identified eight red flags that could indicate increased risks for stakeholders of commodity trading companies.
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The new auditor’s report: Improving informational value and transparency

On 15 January 2015, the International Auditing and Assurance Standards Board (IAASB) released its new and revised auditor reporting standards. The new requirements are designed to give users more insight into the audit and improve transparency. The description of key audit matters is the most significant change in the auditor’s report for listed companies.
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Audit Committees cite uncertainty, volatility & high risk environment as top challenges in 2015

Audit committees around the world said economic and political uncertainty and volatility, regulatory compliance, and operational risk pose the greatest challenges for companies in the year ahead, according to a new survey from KPMG of 1,500 audit committee members in 35 countries.
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SNB Abandon of the Euro Cap – Implications for Swiss companies

This article sheds light on the consequences the SNB's decision will have on upcoming annual financial statements, business plans, refinancing, risk management and tax obligations.
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