In this edition of RSM Reporting:

• 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) talks about accounting for borrowing costs under International Accounting Standard 23
• David Talbot (RSM Bentley Jennison) reports on the discussion paper on leases and finally
• Stefano Bianchi (RSM Italy) takes us through the derecognition of financial instruments and consolidation of special purpose entities, in the Top Ten Topics section.

The Document can be downloaded at the Publications section.