Ideas & Insights

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

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

An update on the tax and accounting developments, macroeconomic outlook, trends and policies affecting the real estate industry.

The NCUA has delayed the effective date of the risk-based capital rules from January 1, 2020 to January 1, 2022.

The Governmental Accounting Standards Board (GASB) proposed guidance to clarify, explain or elaborate on recent GASB Statements.

Learn how boards can best understand blockchain, how to utilize in their organizations, and what types of efficiencies it can provide.

Blockchain is changing the rules of the game. Companies and their boards need to learn those rules and make them work to their advantage.

SAB No. 119 includes SEC staff interpretations regarding policies and procedures for developing CECL models and related matters.

The Financial Accounting Standards Board recently proposed changes to clarify, and make minor improvements to, the Codification.

ASU 2019-11 addresses issues raised by stakeholders during the implementation of the current expected credit losses standard.

Despite deferment of the new leasing standard, organizations should keep moving along with their lease implementation activities.

Should board members speak directly to investors on behalf of the company, at investor meetings, or not at all?

Increasingly, benefit plans are being targeted by hackers. But companies can take steps to protect themselves and their participants.

A recent publication by the CAQ and Audit Analytics gauges how audit committees approach communication of oversight activities.

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.

The Society of Actuaries has released an updated mortality improvement scale, Scale MP-2019, for use by plan sponsors.

What companies should be doing to prepare for 2020 with accounting, leasing and tax changes and preparing for a potential work slow down.

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.