Ideas & Insights

This webcast will offer an executive briefing addressing key financial, regulatory and governance issues for 2021.

Each quarter, RSM's accounting thought leaders update middle market businesses on recently issued and proposed accounting guidance.

Once becoming a publicly owned company, the SPAC transaction journey must be undertaken with advanced planning.

Our coronavirus white paper has been updated for financial reporting matters related to the Consolidated Appropriations Act, 2021.

The CAQ has updated its framework for compiling inflation data to assist financial statement preparers in applying ASC 830.

We have updated our hedging guide to refer to certain temporary optional expedients and exceptions included in ASC 848.

The GASB's guidance addressing financial reporting implications of the replacement of interbank offered rates.

The FASB has clarified that certain ASC 848 expedients and exceptions apply to derivatives affected by the discounting transition.

Our article discusses weighting evidence in discerning whether a valuation allowance should be recognized for deferred tax assets.

The American Institute of Certified Public Accountants Audit and Accounting Guide, Gaming, was recently updated.

The SEC recently provided its views about certain disclosures for SPAC IPOs and subsequent business combination transactions.

Potential extension of the financial reporting relief related to TDRs and CECL provided to certain financial institutions in the CARES Act.

FASB proposes a goodwill impairment triggering event alternative for certain private companies and not-for-profit entities.

A recent proposed ASU addresses the accounting for revenue contracts with customers acquired in a business combination.

Join leaders from RSM’s financial institutions practice on this webcast for a year-end accounting and tax issues update.

The new standard on current expected credit losses (CECL) came into effect in 2020 for SEC filers that are not smaller reporting companies

Clarifications have been provided on the interagency statement on loan modifications for customers affected by COVID-19.

An updated AICPA guide addresses the unique aspects of the preparation and auditing of employee benefit plan financial statements.

An updated AICPA guide addresses the unique aspects of the preparation and auditing of financial institution financial statements.

The IASB has proposed amendments to IFRS 16 to clarify the seller-lessee’s accounting for a sale and leaseback transaction.