La croissance par l’analyse du portefeuille stratégique

"Optimiser et développer les prestations fournies par notre institution", "poursuivre le développement de notre domaine X ou Y" ou encore "accroître notre compétitivité", tels sont certains des projets clés ressortant des plans stratégiques actuels des hôpitaux romands.

Neuer Standard zur Leasingbilanzierung – was sind die Auswirkungen?

Das International Accounting Standards Board (IASB) hat am 13. Januar 2016 den Rechnungslegungsstandard IFRS 16 Leases veröffentlicht. Kerngedanke des neuen Standards ist es, beim Leasingnehmer generell alle Leasingverhältnisse und die damit verbundenen Rechte und Verpflichtungen in der Bilanz zu erfassen.

New generation: the data-driven auditor

How to audit the massive data volumes that companies nowadays process in their financial IT systems? The answer is obvious and recognized by financial auditors: data analysis. The challenge for an audit firm to become successful in data driven audits is not the technology, but to re-design the traditional audit approach.

Unpacking IFRS 4 Phase 2: New Insurance Contract Standard

While the publication date of the forthcoming insurance contracts standard, IFRS4 Phase 2, is not yet known, the majority of its requirements related to the building block approach have been tentatively agreed on by the International Accounting Standard Board (IASB), including the detailed and complex presentation and disclosure requirements.

Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts

The IASB now proposes two optional approaches to assist insurance companies until the new insurance contracts standard is issued.

Boards are refining oversight of risk

A recent KPMG global survey, "Calibrating strategy and risk: A board's-eye view" shows that corporate boards are deepening their involvement in company strategy and refining their oversight and understanding of the critical risks facing the company.