Browse By

Ideas & Insights


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 approves auditor reporting standard

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

Financial Reporting Insights

The real cost of a data breach

RSM US LLP is a sponsor of the 2017 NetDiligence® Cyber Claims Study, providing insight into data breaches and related damages.