Ideas & Insights

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

As Congress ponders tax law changes, financial statement preparers may be wondering about the related financial reporting.

SOC reporting requirements can vary based on your organization’s needs. Learn which SOC reporting options are right for your company.

SAS 136 will affect audits of employee benefit plans subject to ERISA effective for periods ending on or after December 15, 2021.

The OCC recently issued its views on a variety of accounting topics relevant to the financial institutions industry.

The SEC recently released a sample letter illustrating comments it may issue regarding climate-change disclosures.

RSM has issued a comment letter on the Financial Accounting Standards Board’s Invitation to Comment, Agenda Consultation.

The FASB tentatively decided to allow lessees that are not PBEs to make the risk-free rate election by class of underlying asset.

The rule’s impact reveals widespread consequences not only for lessees, but for landlords and real estate investors as well.

A recent FASB proposal addresses the fair value measurement of equity securities subject to contractual sale restrictions.

When an employer sponsors a retirement plan for its employees, it must carefully consider, and continually monitor, the plan provisions.

From governance considerations to systems and controls, learn key IPO planning strategies for your technology company launch.

The CAQ has issued a publication that describes how accounting and auditing standards apply to climate-related risks.

A task force of the CAQ SEC Regulations Committee has accumulated certain inflation data that may be helpful in applying ASC 830.

Cybersecurity is emerging as one of the biggest barriers to digital transformation. How can companies best bridge this gap?

We have updated two of our white papers to reflect an update in the SBA’s PPP loan FAQ for borrowers and lenders.

The IASB has proposed an amended IFRS 17 transition requirement for entities that first apply IFRS 17 and IFRS 9 at the same time.

The FASB recently updated its Accounting Standards Codification pursuant to SEC Releases No. 33-10786 and No. 33-10835.

The AICPA has issued recipient accounting guidance for Shuttered Venue Operators Grants and Restaurant Revitalization Fund grants.

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