Ideas & Insights

Join RSM in our three-part webcast series to explore which of these three paths best fits your lease accounting needs.

We recently updated our white paper to reflect the new goodwill accounting alternative provided in FASB ASU 2021-03.

SAS No. 144 addresses the auditor’s use of specialists and use of pricing information obtained from external information sources.

The FASB has proposed allowing lessees that are not PBEs to make the risk-free rate election by class of underlying asset.

A recent GASB Exposure Draft addresses financial reporting requirements related to accounting changes and error corrections.

The GASB recently issued implementation guidance that clarifies, explains or elaborates on recent GASB Statements.

A recent proposed ASU presents a portfolio layer method to allow multiple layers of a single closed portfolio to be hedged.

ASU 2021-04 clarifies the accounting for certain modifications or exchanges of freestanding equity-classified call options.

The OCC recently issued a Comptroller’s Handbook, which applies to OCC-supervised banks that have adopted ASU 2016-13.

The FASB staff recently made clarifying comments related to the new goodwill impairment triggering event alternative.

On April 12, 2021, the SEC issued a Staff Statement on Accounting and Reporting Considerations for Warrants Issued by SPACs.

Our white papers have been updated with more information regarding the accounting for PPP loans and the Employee Retention Credit.

A discussion of the accounting implications when a donor plans to use a donor-advised fund for a promise to give.

We have updated our white paper to discuss the interaction of Subtopic 815-40 with the SEC’s guidance on redeemable securities.

Our article discusses interest capitalization for a mandatorily redeemable financial instrument classified as a liability.

This updated version of our white paper will further assist franchisors in applying the new revenue recognition model in ASC 606.

This webcast offered an executive briefing addressing key financial, regulatory and governance issues for 2021. Learn what we uncovered.

With lease accounting compliance deadlines approaching, learn how strategy and technology can align for an effective compliance approach.

FASB votes to finalize a goodwill impairment triggering event alternative for private companies and not-for-profit entities.

The SEC recently cautioned companies regarding necessary offering disclosures during times of extreme price volatility.