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Ideas & Insights

 



Financial Reporting Insights

Disclosures for new accounting standards

The CAQ encourages preparers, audit committees and auditors to focus on the disclosure of impending changes in accounting principles.







Recorded Webcast

New COSO Framework webcast

Overview of what companies are doing to adopt the new COSO framework, the latest from the SEC and what your auditor may be looking for going forward.

  • Lord, Sara
  • |





Financial Reporting Insights

Promptly transmitting customer funds

A recent SEC staff no-action letter addresses prompt transmission of customer’s funds to the carrying broker-dealer.


Insight Article

A Guide to Going Public

This guide will help your stakeholders determine if an IPO is the right path for your company by addressing some basic questions.








RSM Services

Public companies

The pressures and challenges involved in managing public companies are vast, the audit should not interfere with managing your business.



RSM Services

Public Companies Capabilities

Our partners and clients will have direct access to our national SEC leaders and specialists to promptly assist with complex or unusual transactions.




Recorded Webcast

Audit committee executive briefing

This webcast will discuss what the Trump presidency means for the middle market and the economy and what audit committees should consider.

  • Depew, Kevin
  • |


Financial Reporting Insights

2017 Effective Date Reminder

Our Effective Date Reminder lists pronouncements issued as of Nov. 1, 2017, which became effective on or after Jan. 1, 2017.






Financial Reporting Insights

Auditor assessment tools available

The Audit Committee Collaboration has released tools designed to assist audit committees in evaluating the external auditor.



Financial Reporting Insights

Financial Reporting Manual updated

The SEC’s Division of Corporation Finance Financial Reporting Manual recently was updated for ASU 2014-09 and the FAST Act, among other matters.


Financial Reporting Insights

Financial Reporting Manual updated

The SEC’s Division of Corporation Finance <i>Financial Reporting Manual</i> recently was updated to clarify and add certain guidance


Financial Reporting Insights

Form AP tool for audit committees

The Center for Audit Quality recently issued a tool to help audit committees understand the Form AP requirements.


Financial Reporting Insights

Important changes to UK GAAP

Changes resulting from the adoption of FRS 102 will impact the financial statements of most UK companies.




Financial Reporting Insights

PCAOB adopts auditor reporting standard

A new standard requires auditors to provide additional information in their reports on audits of financial statements.





Financial Reporting Insights

Proposed amendments to disclosure requirements

A recent SEC Release proposes amendments to certain disclosure requirements that may have become redundant, overlapping, outdated or superseded.








Financial Reporting Insights

SEC adopts amendment to Form 10-K

A recent interim final rule expressly allows registrants to provide a summary of business and financial information in Form 10-K.



Financial Reporting Insights

SEC approves auditor reporting standard

On October 23, the SEC approved the Public Company Accounting Oversight Board’s new auditor reporting standard.


Financial Reporting Insights

SEC expands draft registration process

The SEC now will permit nonpublic review of draft registration statements relating to initial public offerings.


Financial Reporting Insights

SEC adopts crowdfunding rules

The SEC recently adopted <i>Regulation Crowdfunding</i> to prescribe rules governing the offer and sale of securities in crowdfunding transactions.


Financial Reporting Insights

SEC expands the Regulation A exemption

The SEC has adopted rules exempting from the registration requirements offerings of up to $50 million of securities within a 12-month period.


Financial Reporting Insights

SEC guidance on pay ratio disclosure

The SEC has provided guidance to assist registrants in preparing their disclosures pursuant to Regulation S-K Item 402(u).


Financial Reporting Insights

SEC implements two FAST Act provisions

Interim final rules revise certain requirements of Form S-1 for emerging growth companies and smaller reporting companies.









Financial Reporting Insights

SEC reviews use of non-GAAP measures

The SEC has established an internal task force to review selected Form 10-K filings that use “non-GAAP” financial measures.






Financial Reporting Insights

Updated Guide to going public

Our guide discusses the process of going public, and reviews considerations for and against being a public company.


Insight Article

An overview of the JOBS Act

A seven-page summary outlining the JOBS Act’s major provisions regarding capital access and reduced regulatory reporting requirements for small to ...




White Paper

Board composition

RSM/NACD white paper on board composition that looks at the skill sets needed by today’s corporate boards.


White Paper

Bridging Effectiveness Gaps

A white paper addressing communication issues between management and the board with a focus on strategy and risk, executive compensation, CEO ...

  • Deiso, Phyllis
  • |