2009 RSM Reporting

Please see below for the 2009 RSM Reporting Newsletters:

In this edition:

Denise Gomez Soto (Project Manager, IASB) discusses the project on financial statement presentation
Marycken van Dijke (RSM Netherlands) comments on the effect of minium funding requirements on defined benefit pension plans of IFRIC 14
Chandra Sekaran (RSM Albazie & Co, Kuwait) talks about accounting for borrowing costs under International Accounting Standard 23
David Talbot (RSM Bentley Jennison, UK) reports on the discussion paper on leases
Stefano Bianchi (RSM Italy) takes us through the derecognition of financial instruments and consolidation of special purpose entities, in the Top Ten Topics section.

Marco Marcellan (RSM McGladrey, US) on Fair Value Accounting (with Professor Klumpes's comment)
Jane Meade (RSM Bird Cameron. Australia) on the discussion paper 'Preliminary Views on Revenue Recognition in Contracts with Customers'
Simon Fisher (RSM Ashvir, Kenya) on the Exposure Draft on Income Tax