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RSM Reporting - Issue 29

20 February 2017
2017 promises to be a rather momentous year, with international trade being re-shaped on both sides of the Atlantic and in the Pacific regions and with new business models stemming from innovative technology and enterprises. What does this mean for the future of accounting? In this issue we continue to provide some insight into the foreseeable developments of IFRS in Europe, in conversation with the CEO and Chairman of the Technical Experts Group of EFRAG, Andrew Watchman.

Reflections on the future of accounting and reporting - a conversation with Mark Vaessen

9 November 2016
Reflections on the future of accounting and reporting -  a conversation with the chairman of the Corportate Reporting Policy Group at the Federation of European Accountants, looking at the possible effects of Brexit on the development of IFRS.

RSM Reporting November 2016

9 November 2016
Technical developments in global accounting and reporting from around the world, including an interview with the Mark Vaessen, the chairman of the Corportate Reporting Policy Group at the Federation of European Accountants, looking at the possible effects of Brexit on the development of IFRS.

Aggregation of operating segments – tendencies among public companies

26 July 2016
A review of disclosures on operating segments, asking: what argument do listed entities use when aggregating operating segments? Who is identified as the Chief Operating Decision Maker (‘CODM’)? And, what impact might the determination of CODM have on the definition of reportable segments?

RSM Reporting - July 2016

25 July 2016
Technical developments in global accounting and reporting from around the world, including an interview with Michael Wells on the future of the profession, and Q&As on IFRS 16.

Issue 61 – IFRS News In Brief

7 July 2016
Breaking IFRS news, including publications, announcements, and decisions by the IASB.

Issue 60 – IFRS News In Brief

3 June 2016
Breaking IFRS news, including decisions by the IASB on Agenda Consultation, Insurance and IFRS 9, and Conceptual Framework.

Investment property – issues encountered in practise

3 May 2016
The accounting treatment of investment properties, explained by Simon Fisher, Partner, RSM Eastern Africa. 

Materiality in five Q&As

3 May 2016
Addressing the concept of ‘materiality’ in five key questions. 

Paul Druckman, CEO of the IIRC, on the 'shifts' in the corporate world

3 May 2016
A conversation with Paul Druckman, CEO of the IIRC, on the shifts in the corporate world.

RSM Reporting - Issue 27

3 May 2016
Technical developments in global accounting and reporting from around the world, including an interview with the CEO of the IIRC, Paul Druckman.

Issue 58 – IFRS News In Brief

8 April 2016
Breaking IFRS news, including decisions by the IASB, comment letters, and upcoming comment letter deadlines.

Are investment funds shortchanged by the exemption from consolidation with more efforts and disclosures required by fair value accounting?

29 January 2016
Amendments to IFRS 10, Consolidated Financial Statements, IFRS 12, Disclosure of Interests in Other Entities and IAS 27, Separate Financial Statements on Investment Entities (IE) provide an exemption from consolidation for investment funds and similar entities. As such, an IE records its investments in subsidiaries at fair value through profit or loss, instead of consolidating them. The main reason for such preferential treatment is that the IE operates in a unique business model where fair value information is provided to its users and such fair value information is more useful for the stakeholders within the IE’s ecosystem. However, the assessment whether an entity qualified as an IE is not straightforward. Let us explore closely.

RSM Reporting - Issue 26

29 January 2016
As we enter into the second decade of IFRS in Europe, in this issue we reflect on the lessons learnt from the past and on what we should look forward to in the next decade. Our guest contributor, Dr Nigel Sleigh-Johnson, Head of the Financial Reporting Faculty at ICAEW, shared with us his insightful views, providing a start to the New Year under the best auspices of a promising new decade of IFRS.