United States

RSM Reporting newsletter – November 2015


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.