Issue 22 - RSM Reporting

This twenty-second edition features:

  • Paul Pacter, former Board Member, IASB 
    Comments on IFRS and global accounting standards 
  • Our experts in France
    Catherine Clement meets Emmanuelle Cordano, a member of the Transition Resource Group for Revenue Recognition
  • Joelle MoughanniI
    Q&A on specific share-based payment transaction issues 
  • RSM in the industry
    Applying the consolidation exception to Investment Entities and the effect of protective rights on assessment of control




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