ACI

Aligning board talent with strategy – a key challenge

KPMG’s Audit Committee Institute surveyed more than 2,300 directors and senior executives across 46 countries. The survey identified the key challenges or barriers to building high-performing boards, as well as the steps boards are taking to overcome these hurdles and position themselves as strategic assets for their companies.
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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.
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Audit Committees’ top challenges

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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Swiss GAAP RPC, hôpitaux et traitement des fonds

La plupart des hôpitaux disposent de fonds divers, qu’ils aient une finalité spécifique ou qu’ils soient assortis de dispositions très générales. Avec le passage aux Swiss GAAP RPC, beaucoup d’hôpitaux sont confrontés à la question suivante: que faire avec nos fonds?
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Swiss GAAP FER, Spitäler und der Umgang mit Fonds

Die meisten Spitäler verfügen über diverse Fonds, sei es für spezifische Zwecke, oder aber auch Fonds mit sehr allgemein gehaltenen Bestimmungen. Mit der Umstellung auf Swiss GAAP FER stehen viele Spitäler vor der Frage: Was mache ich mit meinen Fonds?
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Onus on the audit committee

At the first Swiss Certified Accountants’ Conference, organized by the Swiss Institute of Certified Accountants and Tax Consultants, President of the Federation of European Accountants André Kilesse spoke about the consequences of the EU’s reform of financial statement audits.
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