Briefing_AC_Members_NFP_Nov08

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1、KPMGHEALTHCARE&PHARMACEUTICALINSTITUTEBriefingforAuditCommitteeMembersofNot-for-ProfitHealthcareSystemsandHospitals:IndustryInsightsFall2008AUDIT2BriefingforAuditCommitteeMembersPrefaceVolatilitycontinuestocharacterizetheU.S.economy.Thecombinedimpactofr

2、isinggasandfoodprices,anunprecedenteddropinhomeprices,anuncertaincreditmarket,decreasedconsumerconfidence,andrisingunemploymenthavecausedsignificantchallenges,theeffectsofwhicharelikelytocontinuewellinto2009.Pollspredictedaclosepresidentialelectionatthe

3、timethispublicationwenttopress,withhealthcarereformofsomekindonbothcandidates’agendas.Withthesecircumstancesprovidingcontext,thisissueofBriefingforAuditCommitteeMembersofNot-for-ProfitHealthcareSystemsandHospitals:IndustryInsightsconsidersthefollowingis

4、sues:••Recession-relatedRisksaTopConcernforAuditCommitteesin2008••AcademicMedicalCenterComplianceandConflictsofInterestIssues:EffectonSponsoredResearchandIntellectualProperty••ARegulatoryEnforcementUpdate••InternationalFinancialReportingStandards:Consid

5、erationsforNot-for-ProfitHealthcareOrganizations••IRSClosestheLoopwithFinalInstructionstothe2008Form990••KeyPointsfromthePathtoValue:EnhancingtheRelevance,Reliability,andTransparencyofReportingintheHealthcareIndustry,aNewWhitePaperBriefingforAuditCommit

6、teeMembers3TableofContents“Recession-relatedRisks”aTopConcernforAuditCommitteesin20084AcademicMedicalCenterComplianceandConflictsofInterestIssues:Effect5onSponsoredResearchandIntellectualPropertyRegulatoryEnforcementUpdate7InternationalFinancialReportin

7、gStandards:ConsiderationsforNot-for-Profit10HealthcareOrganizationsIRSClosesLoopwithFinalInstructionsTo2008Form99012KeyPointsfromEnhancingtheRelevance,Reliability,andTransparencyof14ReportingintheHealthcareIndustry,aWhitePaperfromtheKPMGHealthcare&Pharm

8、aceuticalInstitute4BriefingforAuditCommitteeMembers“Recession-relatedRisks”aTopConcernforAuditCommitteesin2008SummaryfromtheConferenceReportofthe4thAnnualAuditCommitteeIssuesConferenceWhileauditcommitteeswillcontinuetofocusonrefi