Reflecting on last year’s trends and considering where the next few months will lead us, the Swiss insurance market will deliver not only healthy short-term results but also be better positioned for sustainable profits. There are still many challenges Swiss life insurers have to face within the next few months.
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.
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?