Audit

4 steps corporates should take to prepare for LIBOR transition

It’s clear the LIBOR transition will have a huge impact on financial institutions. But corporates aren’t immune to the changes. Have you assessed how the LIBOR shift will impact your business? Find out what steps your business can take to stay ahead of the curve.
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An inconvenient truth: Companies are struggling with technology in audit

How well companies implement technology in audit depends upon how well they’ve dealt with the basics. And more often than not, there’s still a lot of work to be done. What should you consider before moving forward with technology in audit?
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20 key risks to consider by Internal Audit before 2020

A comprehensive risk-based Internal Audit plan determines the success of an IA function as a value-adding, strategic business partner. This summary of key risks aims to stimulate discussion during the annual planning process and identify potential emerging topics relevant to your IA function.
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IFRIC 22: foreign currency prepayments clarified

IFRIC 22 clarifies the accounting for transactions that include the payments in advance of obtaining or delivering the services or goods in a foreign currency in terms of determining "the date of the transaction". How does the new interpretation impact IFRS preparers?

Nachhaltigkeit weltweit im Fokus der Verwaltungsräte

Die Erwartungen der institutionellen Anleger an eine nachhaltige Geschäftstätigkeit steigen. In den Verwaltungsräten werden Nachhaltigkeitsthemen diskutiert, weltweit allerdings in stark unterschiedlichem Ausmass.
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Bridge the Gaps: How to improve reporting of APMs

Alternative Performance Measures are a relevant aspect in today’s external and internal reporting. Two thirds of Switzerland’s 30 largest companies use them to provide an additional view on sustainable performance and bridge the information gap between investors and management.
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