© 2018 RSM US LLP. All rights reserved.
Financial Reporting Resource Center: Financial instruments
Credit impairment
Financial Reporting Insights articles
- FASB proposes targeted transition relief for CECL
- Recent developments associated with the credit losses standard
- Proposed narrow-scope amendments to financial instruments standards
- Recent CECL developments
- Proposed amendments to credit losses standard
- Two working drafts: Allowance for credit losses implementation issues
- Continued focus: Addressing accounting standards implementation
White papers and other resources
- Webinar: Practical methods smaller community banks can use for CECL
- New credit losses standard in a nutshell
- FASB issues final standard on credit losses
- Financial instruments: In-depth analysis of new standard on credit losses
- Recognition of other-than-temporary impairment for debt securities
- Impairment and sale considerations for debt securities
Derivatives and hedging
Financial Reporting Insights articles
- Additional hedge accounting benchmark interest rate permitted
- Staff interpretations of ASU 2017-12: Prepayable financial instruments
- FASB clarifies certain hedge accounting matters
- Additional hedge accounting benchmark interest rate proposed
White papers and other resources
- Highly anticipated improvements to hedge accounting
- Simplified accounting for private companies: Certain interest rate swaps
- Reminder: Need to reevaluate preferred stock and similar instruments
- Disclosures about offsetting assets and liabilities
Other financial instrument issues
Financial Reporting Insights articles
- Effective date reminder and updated whitepaper on ASU 2016-01
- FASB issues ASU 2018-04
- FASB clarifies guidance in ASU 2016-01
- SAB Topic 5M not applicable upon adoption of FASB ASC 321
- Proposed technical amendments to recently issued standards
White papers and other resources
How can we help you?
To discuss how our team can help your business, contact us by phone 800.274.3978 or