Kantonsspital Baselland

IFBC was engaged by Kantonsspital Baselland to develop a cost of capital concept as basis for the annual impairment test and to review the existing impairment model in line with best practice. When designing the cost of capital concept, the specific regulatory framework of the Kantonsspital Baselland had to be considered. The Kantonsspital Baselland is an institution under public law of the canton of Basel-Landschaft and was established in March 2012 by merging the Kantonsspital Liestal, the Kantonsspital Laufen and the Bruderholzspital in Binningen.