United States

RSM Reporting newsletter – January 2016


RSM International recently published the January 2016 edition of its quarterly publication, RSM Reporting. This edition covers the following global accounting and reporting matters, among others:

  • Lessons learned from the first decade of International Financial Reporting Standards
  • The challenges and advantages of the additional information required in the context of consolidation (and exemption from consolidation) of investment entities’ subsidiaries
  • The International Accounting Standards Board’s disclosure initiative
  • Using discounted cash flow models for impairment testing under International Accounting Standard 36, Impairment of Assets

RSM US LLP is the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms.