RSM Reporting - Jan 2016
jan2016

As we enter into the second decade of IFRS in Europe, in this issue we reflect on the lessons learnt from the past and on what we should look forward to in the next decade. Our guest contributor, Dr Nigel Sleigh-Johnson, Head of the Financial Reporting Faculty at ICAEW, shared with us his insightful views, providing a start to the New Year under the best auspices of a promising new decade of IFRS.

If the recent capital market trends are anything to go by, investment funds, private equity and venture capital will continue to play a prominent role in our economies. Therefore, our author from Singapore, Chee Wee Lock, addresses the challenges and the advantages of the additional information required in the context of consolidation (and exemption from consolidation) of investment entities’ subsidiaries.

Joelle Moughanni builds on the previous issue’s guest contributor and focuses on the much discussed disclosure debate (and IASB’s initiative) in a selection of the ten most relevant questions and answers.

The issue closes with the latest on topics RSM has focused on, the selected technical advice of the quarter, and RSM’s contribution to the IASB’s public consultation on a number of topics.

We hope you will find this issue insightful and helpful.

 

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RSM Reporting - Nov 2015
nov2015

In this issue we report on the IASB’s endeavour to publish a new Conceptual Framework, which is approaching a successful completion. We reported on the inception of this project three years ago and we’ve kept an eye on its developments ever since, in the strong belief that the Conceptual Framework is a fundamental document that will shape our profession for the foreseeable future.

My conversation with Darrel Scott, member of the IASB, on the Conceptual Framework project proved to be much more than informative; providing instead inspiring insights into this important project.

As comprehensive as the Conceptual Framework is, one of the open questions it leaves, in its current form, refers to the distinction between liability and equity in certain specific cases. Hence, Anja Guenther and Anna Irrgang (from RSM Germany) have provided us with some valuable insights into the current requirements for distinguishing between equity and liabilities.

As is tradition, the last edition of the year hosts Joelle Moughanni’s review of the pronouncements and amendments that are required to be adopted for the first time for 31 December year ends, as well as those that are available for early adoption.

The issue closes with RSM’s response to recent comment letters as well as an example technical question and answer which arose in practice during the quarter. We hope you will find this issue insightful and helpful.

Marco Mongiello, Editor

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RSM Reporting - Jul 2015
This edition features:

  • jul2015Françoise Flores, EFRAG TEG Chairman and CEO
    The growing demand for stakeholders’ direct and active participation in the IFRS standard setting process.
  • Our experts in... the UK
    Deferred Tax – Where is it going?
  • Joelle Moughanni
    Levies in 15 questions and answers.
  • RSM in the industry
    IFRS 2 Share-based Payment, and IAS 7 Statement of Cash Flows. Also the simultaneous issue of notes and warrants.

 

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RSM Reporting - Apr 2015
This twenty-third edition features:

 

  • apr2015Paul Druckman, CEO, IIRC
    Comments on IFRS and global accounting standards
  • Our experts in... Australia
    Jane Meade and Daisy Yang report on the interpretation and application of IFRS 11 - Joint Arrangements
  • Joelle Moughanni
    Capitalisation of borrowing costs in 20 questions and answers
  • RSM in the industry
    Recognition of deferred tax assets, measuring quoted investments and impairment of investments

 

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RSM Reporting - Jan 2015
This twenty-second edition features:

  • jan2015Paul Pacter, former Board Member, IASB 
    Comments on IFRS and global accounting standards 
  • Our experts in France
    Catherine Clement meets Emmanuelle Cordano, a member of the Transition Resource Group for Revenue Recognition
  • Joelle MoughanniI
    Q&A on specific share-based payment transaction issues 
  • RSM in the industry
    Applying the consolidation exception to Investment Entities and the effect of protective rights on assessment of control

 

Click here for Full Report

 


 

RSM Reporting - Oct 2014
This twenty-first edition features:

  • oct2014Sir Winfried Bischoff, FRC Chairman
    On the role of national standard setters worldwide
  • Our experts in Sweden
    Henric Larsolle gives his view on the Post Implementation Review of IFRS 3 Business Combinations
  • Joelle MoughanniI
    IFRS key considerations for closing out 2014
  • RSM in the industry
    Extensive disclosure

 

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RSM Reporting - Jul 2014
This twentieth edition features:

 

  • jul2014Our experts in UAE
    Baasab B. Deyb discusses insurance law - the journey so far and the way forward
  • Martyn Jones, President of the ICAEW
    Discusses how to restore trust in the accounting and auditing profession globally
  • Twenty Questions, Twenty Answers
    Joelle Moughanni answers questions on IFRS 7 Financial Instruments: Disclosures
  • RSM in the industry
    Real estate and SMEs.

 

Click here for Full Report

 


 

RSM Reporting - Apr 2014
This nineteenth edition features:

 

  • apr2014Our experts in Chile
    Luis Landa Tobar talks about the adoption of IFRS across Latin America.
  • Hans Hoogervost, Chairman of the IASB
    Discusses leadership and change in the IASB.
  • Ten Questions, Ten Answers
    Joelle Moughanni answers questions of the new hedge accounting model.
  • RSM in the industry
    We made out voice heard on: the Conceptual Framework for Financial Reporting.

 

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RSM Reporting - Jan 2014

This eighteenth edition features:

  • jan2014Professor Richard Green
    Leading energy expert discusses the Environmental Reporting Guidelines and the role and challenges of the accounting profession.
  • Our experts in Africa
    Simon Fisher, from RSM Ashvir in Kenya, looks at the issues surrounding accounting standards for agriculture.
  • Highlights & moving forward into 2014
    Joelle Moughanni on IFRS key considerations for closing out 2013
  • RSM in the industry
    How to account for open foreign exchange contracts at year end

 

Click here for Full Report

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    [220] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\head.php
    [221] => D:\WEB\RSMSingapore\libraries\joomla\document\html\renderer\message.php
    [222] => D:\WEB\RSMSingapore\libraries\cms\layout\helper.php
    [223] => D:\WEB\RSMSingapore\templates\rsm\html\layouts\joomla\system\message.php
    [224] => D:\WEB\RSMSingapore\libraries\legacy\response\response.php
    [225] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\helpers\helper.php
    [226] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\compat\compat3.php
    [227] => D:\WEB\RSMSingapore\administrator\components\com_acymailing\classes\cpanel.php
    [228] => D:\WEB\RSMSingapore\libraries\cms\html\select.php
)