Ideas & Insights

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

Join RSM for a discussion on the board of director’s role in managing enterprise-wide risk while keeping out of management operations.

The SEC recently updated the statistical disclosure requirements applicable to bank and savings and loan registrants.

Our white paper discusses pandemic-related financial reporting issues, including a lender’s accounting for PPP loans.

The IASB’s recent amendments address the transition to alternative interest rate benchmarks as a result of benchmark reform.

RSM discusses goodwill impairment testing when a reporting unit or an entity has a downward-trending positive carrying amount.

A summary of the guidance entities should apply when undergoing a reorganization under Chapter 11 of the Bankruptcy Code.

We have updated our white paper, which provides an overview of lessor accounting under ASC 842 for financial institutions.

The AICPA has issued answers to accounting questions regarding certain CARES Act provisions specific to health care entities.

Changes to an issuer’s accounting for convertible instruments and the derivatives scope exception for contracts in an entity’s own equity.

The SEC recently issued a final rule, which makes certain modifications to the existing definition of “accredited investor.”

How can corporate boards ensure there is appropriate oversight and that investments are right for their organization?

On August 27, 2020, the SEC issued a final rule that revises Items 101, 103 and 105 of Regulation S-K. Learn more.

Our summary highlights several regulations affecting broker-dealers that recently have been issued or updated.

The OMB recently released the 2020 Compliance Supplement, which is effective for audits of years beginning after June 30, 2019.

The PCC has proposed a practical expedient for determining the current price of a share underlying a share-option award.

An educational webcast to financial institutions of all sizes on LIBOR and proactively managing the transition at your institution.

Discussion of the accounting considerations for a borrower that has received a loan under the Paycheck Protection Program.

Join RSM’s webcast to learn more about preparing for a potential federal compliance audit as a result of COVID-19 relief funding.

Join RSM as we discuss the new guidance, as well as questions and considerations entities can expect when engaging a CPA firm for an audit.