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Publication article
3 May 2016
By Simon Fisher, Partner, RSM Eastern Africa - taken from RSM Reporting - Issue 27. IAS 40 was first issued in 2000. The standard requires an entity to determine whether property (land and buildings) should be classified as investment property,...
Publication article
5 May 2016
PUBLICATIONS AND ANNOUNCEMENTS Release of the clarifications to the new Revenue Standard IFRS 15   The amendments published by the IASB on 12 April 2016 (effective from 1 January 2018 simultaneously to IFRS 15) provide additional transitional relief...
Publication article
3 June 2016
IFRS INTERPRETATIONS COMMITTEE LATEST DECISIONS SUMMARY The following is a summarised update on some of the main discussions or provisional decisions taken by the IFRS Interpretations Committee (IC) at its meeting on 10 May 2016. For more detailed...
Publication article
7 July 2016
PUBLICATIONS AND ANNOUNCEMENTS IFRS 2 amended for the classification and measurement of certain types of share-based payment (SBP) transactions The amendments published by the IASB on 20 June 2016 (effective from 1 January 2018 with early...
Publication article
25 July 2016
In this issue we bring to the fore the important debate about the changes in the role of our profession. Technology and business models have profound effects on our profession, making certain features of the accountant’s role less distinctive and...
Publication article
25 July 2016
A conversation with Michael Wells on the future of the accounting profession, by Marco Mongiello, Editor of RSM Reporting. Many among us may sense that the combination of technological developments, financial market innovation and changes in...
Publication article
25 July 2016
Spotlight on the new Leases Standard: IFRS 16 in 16 Q&As, by Joelle Moughanni, RSM. Taken from RSM Reporting 1. What’s new? After an extensive consultation process, the International Accounting Standards Board (IASB) issued IFRS 16 Leases in...
Publication article
26 July 2016
In this article I present a review of the annual reports of 97 publically traded entities on the Small- and Mid-Cap list of NASDAQ OMX Nordic Exchange in Stockholm for the financial year 2015. The focus of my review has been disclosures on operating...
Publication article
4 August 2016
IFRS INTERPRETATIONS COMMITTEE LATEST DECISIONS SUMMARY The following is a summarised update on some of the main discussions or provisional decisions taken by the IFRS Interpretations Committee (IC) at its meeting on 12 July 2016. For more detailed...
Publication article
7 October 2016
PUBLICATIONS AND ANNOUNCEMENTS IFRS 4 amended to address temporary volatility in reported results on implementation of IFRS 9 The amendments published by the IASB on 12 September 2016 give all entities that issue insurance contracts the option to...

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