© 2021 RSM US LLP. All rights reserved.
Financial Reporting Insights
A biweekly resource for recent financial reporting developments
This page provides access to the most recent editions of Financial Reporting Insights. For access to an 18-month archive of Insights articles organized by topic, visit our Financial Reporting Resource Center.
January 19, 2021
- Full Issue
- Ongoing updates to Coronavirus: Financial reporting considerations
- Deferred tax asset valuation allowance
- Updates to our hedging guide for reference rate reform
- Monitoring inflation when applying ASC 830
- FASB clarifies scope of reference rate reform guidance
- GASB guidance for transition from Interbank Offered Rates
- Gaming Audit and Accounting Guide
- SEC disclosure guidance for SPACs
December 18, 2020
December 8, 2020
- Full issue
- New edition: Accounting for debt modifications and restructurings
- SEC amends certain financial disclosure requirements
- COVID-19: Clarification on interagency statement on loan modifications
- Audit & Accounting Guide for depository and lending institutions updated
- Audit & Accounting Guide for employee benefit plans updated
- GASB proposes implementation guidance
- IASB proposes amendment to its leases standard
November 19, 2020
- Full issue
- FASB to propose goodwill impairment triggering event alternative
- Long-duration insurance: Deferral and ease of adoption
- Audit committee resource: Auditing estimates and use of specialists
- Transitional FAQs: Amended Regulation S-K Items 101, 103 and 105
November 10, 2020
- Full issue
- 2020 Effective Date Reminder
- Borrower’s accounting for debt restructurings and modifications
- Actuarial valuation: New mortality improvement scale released
- Proposed updates to ASC 842
- Proposal to clarify scope of reference rate reform guidance
- Proposal: Modifications of forwards and options, including warrants
- FASB Codification improvements
- SEC simplifies the exempt offering framework
- FASB amends certain debt-related disclosures pursuant to SEC Release
- Division of Investment Management addresses accounting matters
October 27, 2020
- Full issue
- Impact of COVID-19: Goodwill impairment considerations
- Nonpublic entities’ disclosures about Level 3 fair value measurements
- Borrower and lender accounting for Main Street Lending Program loans
- Reevaluate debt securities with noncontingent call options
- Temporary relief for FDIC Part 363 audit and reporting requirements
- SEC amends certain auditor independence requirements
October 13, 2020