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FASB provides goodwill impairment triggering event alternative

By RSM US LLP|2021-04-12T17:08:32-04:00April 6th, 2021|RSM, A&A|

The FASB has issued ASU 2021-03, which provides a new goodwill impairment alternative for private companies and not-for-profits.

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Accounting considerations for PPP loans and Employee Retention Credit

By RSM US LLP|2021-04-12T16:43:25-04:00March 18th, 2021|RSM, A&A|

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

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FASB to propose goodwill impairment triggering event alternative

By RSM US LLP|2020-12-09T09:38:48-05:00November 19th, 2020|RSM, A&A|

The FASB will propose an ASU that would provide a goodwill impairment triggering event alternative for certain entities.

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SEC simplifies the exempt offering framework

By RSM US LLP|2021-01-28T11:27:45-05:00November 6th, 2020|RSM, A&A|

The SEC recently issued a final rule to address difficulties and confusion in applying the exempt offering framework.

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Actuarial valuation: New mortality improvement scale released

By RSM US LLP|2020-11-12T15:11:45-05:00November 4th, 2020|RSM, A&A|

A recently released mortality improvement scale should be considered when measuring benefit plan costs and obligations.

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Proposed updates to ASC 842

By RSM US LLP|2020-11-12T15:02:08-05:00November 2nd, 2020|RSM, A&A|

The FASB recently proposed amendments to address certain issues arising from the adoption of the leases standard.

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Proposal: Modifications of forwards and options, including warrants

By RSM US LLP|2020-11-11T15:21:25-05:00November 2nd, 2020|RSM, A&A|

A recent FASB proposal addresses the accounting for modifications or exchanges of certain equity-classified forwards and options.

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FASB Codification improvements

By RSM US LLP|2020-11-12T15:09:19-05:00November 2nd, 2020|RSM, A&A|

A recent FASB ASU makes minor technical corrections and clarifications to the Accounting Standards Codification.

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Proposal to clarify scope of reference rate reform guidance

By RSM US LLP|2020-11-12T14:09:13-05:00November 2nd, 2020|RSM, A&A|

A recent proposed ASU would clarify the scope of ASC 848 with respect to certain transitions in the derivatives market.

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Borrower’s accounting for debt restructurings and modifications

By RSM US LLP|2020-11-12T15:14:46-05:00November 2nd, 2020|RSM, A&A|

A recent FASB Staff Educational Paper provides an overview of the accounting guidance for common debt modifications and exchanges.

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  • Recent
  • FASB provides goodwill impairment triggering event alternative
    April 6th, 2021
  • The IRS provides further guidance on the Employee Retention Tax Credit
    April 5th, 2021
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    Insero named a winner of the Rochester metro area Top Workplaces 2021 Award
    March 25th, 2021
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