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Ideas & Insights

 






White Paper

Revenue recognition: A whole new world

A white paper that details new guidance in ASC 606, including scope, core principle, key steps, transition methods and effective dates.

  • Marshall, Brian
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White Paper

The devil is in the details

Article on ESOP distributions, focusing on the detailed mechanics of the how, when and what value is used at the time of the sale.

  • Miller, Becky
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White Paper

New credit losses standard in a nutshell

Brief and basic answers to key questions about the new credit losses standard that highlight what you need to know and consider now.

  • Lundberg, Mike
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White Paper

Fair value of a noncontrolling interest

A summary of the considerations involved in estimating the fair value of a noncontrolling interest recognized in business combination accounting.

  • Hill, Lindsay
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White Paper

FASB issues revisions to consolidation guidance

ASU 2015-02 is intended to make targeted improvements to the consolidation guidance in response to concerns expressed about the current guidance.

  • Stuart, Richard
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White Paper

Leases: Overview of the new guidance

An overview of the new lease guidance, including the requirement for lessees to recognize assets and liabilities for all but short-term leases.

  • Stuart, Richard
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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
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White Paper

Mitigating Board Information Risk

RSM/NACD information asymmetry white paper outlining the six warning signs boards should be aware of, along with areas boards should focus on.