Ideas & Insights

With so many changes affecting businesses in 2018, how can Minnesota companies turn challenges into opportunities for growth?

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

The Division of Corporation Finance Financial Reporting Manual now is available in both web-based and PDF formats.

Our article discusses the effective date of a new interim reporting requirement for changes in stockholders’ equity.

This article highlights the difference between maintaining accounting records on tax rather than a GAAP basis.

The Governmental Accounting Standards Board recently clarified its accounting guidance for majority equity interests.

The SEC has amended the interim financial statement requirements to require a reconciliation of changes in stockholders’ equity.

With deadlines for the standard fast approaching, here are answers to some common questions regarding the implementation process.

Employers have an opportunity to make a difference. How can they make sure their retirement plan is healthy and in compliance?

Colleges and universities must adjust to the new level of judgments and estimates required under ASC 842 and GASB 87 lease accounting.

Join RSM on Sept. 11 as we share our insights on how the new revenue recognition standard (ASC 606) affects the real estate industry.

The American Institute of Certified Public Accountants Audit & Accounting Guide, Construction Contractors, has been updated.

ASU 2018-15 addresses the customer’s accounting for the costs of implementing a cloud computing service arrangement.

ASU 2018-14 changes certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans.

Recently issued FASB ASU 2018-13 removes, modifies and adds certain disclosure requirements within ASC Topic 820.

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

The GASB recently issued an Exposure Draft regarding government issuers’ financial reporting of conduit debt obligations.

A recent SEC compliance guide addresses matters related to a final SEC rule that amended the smaller reporting company definition.

The SEC recently amended certain disclosure requirements that have become redundant, outdated, overlapping or superseded.

A recent ASU addresses long-duration insurance contracts, such as life insurance, disability income, long-term care and annuities.