RSM Reporting newsletter – January 2016
FINANCIAL REPORTING INSIGHTS |
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.