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Evolving issues KPMG’s Audit Committee Institute is dedicated to providing audit committee members with timely information that will assist them in improving audit committee practices and processes, and to appropriately address evolving issues and challenges. This section includes resources on evolving issues and how they may impact on audit committee practices and processes, and topics that should be considered for inclusion on the audit committee meeting agenda. Understanding and assessing the impact of carbon emission pricing The policy and regulatory landscape relating to greenhouse gas (GHG) emissions is changing significantly both locally and internationally. This publication outlines key questions for directors in understanding these changes.
Ten to-do's for Audit Committees in 2009 This publication outlines 10 points that should be considered by audit committees as they develop their 2009 agendas. From monitoring the impact of the global financial crisis, to helping the board prepare for change, as well as opportunities to improve the audit committee's effectiveness.
A guide to surviving turbulent times KPMG's view on the six key priorities of effective business survival and recovery. Each priority outlines key considerations and actions relevant to the current economic climate.
Never Again? Risk management in banking beyond the credit crisis In cooperation with the Economist Intelligence Unit, this report examines the risk management issues that helped contribute to the global financial crisis and the actions being taken to prevent such a crisis from reoccurring.
Uncertainty drives a return to basics KPMG national chairman in Australia, Michael Andrew, had an article published in The Australian Financial Review, 11 June 2008. The article explores how business leaders and directors have shifted their focus back to the fundamentals in navigating their companies through challenging times. It also highlights how the EBITDA (earnings before interest, tax, depreciation, and amortisation) model is being shunned in favour of the more straightforward ‘profit after tax’ model.
Climate change – current accounting and tax issues for Australian business The election of a new federal government in December 2007, introduced a sense of urgency into Australia’s response to the issue of climate change. Operating within a carbon-constrained and carbon-priced environment will soon become a reality. While much of the policy framework and standards are yet to evolve, Australian audit committees need to consider the reporting, accounting and tax implications now.
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