2011 RSM Reporting

Please see below for the 2011 RSM Reporting Newsletters:

Previous editions

Section 1: Accounting and reporting this quarter - Updates from the IASB and EFRAG;
Section 2: The point of view of...
- Ian Mackintosh on Global financial crisis and a change at the top: a crucial time for the IASB
- Gil Rosenstock and Shlomi Shuv on IFRS for SMEs – Hierarchy to establishing accounting policy (2 of 3)
- Timo van Eeden on IAS 19 - Employment benefits
Section 3: Top Ten Topics in IFRS by Joelle Moughanni

Section 1: Accounting and reporting this quarter - Updates from the IASB and EFRAG;
Section 2: The point of view of ...
- Filippo Poli on the IASB’s Proposals on Lease Accounting;
- Deirdre Kiely on Amendments to Presentation of Items of Other Comprehensive Income
- Gil Rosenstock and Shlomi Shuv on IFRS for SMEs – Hierarchy to establishing accounting policy
- Dan Schwartz on the Proposed amendments to IAS 1
Section 3: Top Ten Topics in IFRS by Joelle Moughanni

Section 1: Accounting and reporting this quarter an update on news from the IASC/IASB and EFRAG;

Section 2: The point of view of… a selection of opinions and insightful reflections of professional experts and guests;
- David Cairns (Guest Contributor, consultant and trainer for preparers, auditors and users of IFRS financial statements) reports on Leases
- Kees Roozen (RSM Netherlands) takes us though a survey on Investment Properties Entities
- Jane Meade (RSM Bird Cameron) looks at Revenue recognition - the latest developments
- Olga Panchenko (RSM APiK) discusses her views on IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities
- Joelle Moughanni (RSM Executive Office) comments on Hedging, in the Top Ten Topics section.
Section 3: Top Ten Topics examines the most compelling challenges of practical applications of IAS/IFRSs.

In this issue we look at:

Section 1: Accounting and reporting this quarter: Updates from the IASC/IASB and EFRAG
Section 2: The point of view of ...
- ...Professor Chris Chapman on the direct and indirect method of reporting the cash flow
- ...Joseph Ellul Falzon on management commentary – practice statement
- ... Simon Fisher on the update on IAS 12 - Income Taxes
- ...Chandra Sekaran on IFRS 9 – a follow up
Section 3: Top Ten Topics in IFRS by Joelle Moughanni