RSM Reporting newsletter – November 2015
FINANCIAL REPORTING INSIGHTS |
RSM International recently published the November 2015 edition of its quarterly publication, RSM Reporting. This edition covers the following global accounting and reporting matters, among others:
- New and amended International Financial Reporting Standards (IFRS) to be considered for financial reporting periods ending on or after December 31, 2015
- Classification of financing arrangements as liability or equity under International Accounting Standard 32, Financial Instruments: Presentation
- Distinguishing a business combination from an asset acquisition under IFRS
- The International Accounting Standards Board’s Conceptual Framework Exposure Draft
RSM US LLP is the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms.