United States

RSM Reporting newsletter – May 2016


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

  • The accounting treatment of investment properties
  • The concept of “materiality”
  • Separate financial statements vs. standalone financial statements
  • An update on the International Integrated Reporting Council

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