Audit

FMIA’s reporting start date: More companies must deal with derivative reporting obligations

FINMA’s recent approval of SIX and REGIS-TR as trade repositories for the Financial Market Infrastructure Act (FMIA) triggers the date for Swiss companies to begin reporting derivatives. Swiss NFC- firms must now analyze their portfolio and counterparties to assess the regulation’s impact.
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Ausschüttungen aus Kapitaleinlagereserven bei Rechnungslegung in Fremdwährung

Im geltenden Recht besteht die Möglichkeit, Buchführung und Rechnungslegung in der für die Geschäftstätigkeit wesentlichen Währung vorzunehmen. Die Rechnungslegung in Fremdwährung führt zu verschiedenen Herausforderungen, namentlich auch mit Bezug auf die Gewinnverwendung.
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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.
8

Business Reporting: Room for improvement

Annual reports need to provide more in-depth strategy discussion, backed by relevant operational KPIs so that investors can take a longer-term view of corporate health and performance – according to KPMG's second annual Global Survey of Business Reporting.
6

Grosse Ungewissheit in den Schweizer Wirtschaftsregionen

Die Schweizer Wirtschaft ist verunsichert. Wir haben die Spitzenvertreter von 10 kantonalen Handels- und Industriekammern nach den grössten Herausforderungen für ihre jeweiligen Wirtschaftsregionen befragt.
12

IFRS 16 Leases – the mystery of transition reliefs and their impact on Swiss financial institutions

In the past, we have seen Swiss financial institutions selling their office buildings to investors and leasing them back. With IFRS 16, lessees will now bring most leases on balance sheet. For this reason, financial institutions have to recognize a right-of-use (ROU) asset.
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