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)?
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.
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.
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.
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.