Ideas & Insights

Learn more about the current expected credit loss standard, the London Interbank Offered Rate transition and tax reform.

The Financial Accounting Standards Board has proposed clarifications to certain sections of its 2017 hedge accounting standard.

A recent OCIE Risk Alert discusses top compliance topics observed in examinations of registered investment companies.

ASU 2019-08 provides guidance regarding the measurement and balance sheet classification of share-based payments to a customer.

Guidance allows transparency for investors and financial statement users to assess the timing, amount, and cash flow from leases.

FASB votes to defer the effective dates of leases, CECL and hedging for certain entities and insurance for all entities.

Syneos Health, a public company, shares its ASC 842 implementation journey and how RSM assisted with acting as an extension of their team.

Our article discusses the impact of the new guidance in ASC 340-40 on costs for construction-type and production-type contracts.

Our Effective Date Reminder lists pronouncements issued as of Nov. 1, 2019, which became effective on or after Jan. 1, 2019.

This updated version of our white paper will further assist franchisors in applying the new revenue recognition model in ASC 606.

By offering additional technical knowledge of lease accounting, RSM worked with Syneos Health on its ASC 842 implementation.

RSM will provide an update on recently issued and proposed accounting guidance and the implications and effects of the guidance.

Recent amendments modify some specific hedge accounting requirements to address interest rate benchmark uncertainty.

FASB’s proposal on accounting for changes to certain contracts and hedging relationships affected by reference rate reform.

FASB’s revised proposal on classifying debt as current or noncurrent based on the contractual terms of the debt at the balance-sheet date.

We have issued an updated version of our white paper to further assist health care entities in applying ASC 606.

The proposed FASB ASC 842 deferral for private companies shouldn’t prevent your organization from starting the implementation now.

A white paper about how entities in the health care industry may be affected by the new revenue recognition guidance in ASC 606.

We recently published an high-level summary of ASC 842, Leases, and an in-depth guide to lessee accounting under ASC 842.

Guidance regarding accounting for portfolio company investments held by investment companies within the scope of FASB ASC 946.