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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

RSM Reporting newsletter – May 2016

RSM International recently published the May 2016 edition of its quarterly publication, which covers global accounting and reporting matters.

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 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

Uncertainty over income tax treatments

IFRIC 23 provides specific guidance for how uncertainty about a tax treatment should be reflected in the accounting for income taxes.

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.