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Financial Reporting Insights

Federal hurricane guidance

Federal agencies may individually issue guidance to provide short-term relief from certain Uniform Guidance requirements.








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

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.