Category: A&A

June 21, 2021

Proposed guidance: Discount rate for lessees that are not PBEs
Proposed guidance: Discount rate for lessees that are not PBEs
By RSM US LLP|Categories: RSM, Article, A&A|3.7 min read|
April 6, 2021

FASB provides goodwill impairment triggering event alternative
FASB provides goodwill impairment triggering event alternative
By RSM US LLP|Categories: RSM, Article, A&A|8.6 min read|
March 18, 2021

Accounting considerations for PPP loans and Employee Retention Credit
Accounting considerations for PPP loans and Employee Retention Credit
By RSM US LLP|Categories: RSM, Article, A&A|2.9 min read|
December 2, 2020

GASB proposes implementation guidance
GASB proposes implementation guidance
By RSM US LLP|Categories: Article, RSM, A&A|2.4 min read|
November 19, 2020

FASB to propose goodwill impairment triggering event alternative
FASB to propose goodwill impairment triggering event alternative
By RSM US LLP|Categories: RSM, Article, A&A|4.3 min read|
November 6, 2020

SEC simplifies the exempt offering framework
SEC simplifies the exempt offering framework
By RSM US LLP|Categories: RSM, Article, A&A|3.5 min read|
November 4, 2020

Actuarial valuation: New mortality improvement scale released
Actuarial valuation: New mortality improvement scale released
By RSM US LLP|Categories: RSM, Article, A&A|3.4 min read|
November 2, 2020

Borrower’s accounting for debt restructurings and modifications
Borrower’s accounting for debt restructurings and modifications
By RSM US LLP|Categories: RSM, Article, A&A|2.3 min read|
November 2, 2020

Proposal: Modifications of forwards and options, including warrants
Proposal: Modifications of forwards and options, including warrants
By RSM US LLP|Categories: RSM, Article, A&A|3.5 min read|
November 2, 2020

Proposed updates to ASC 842
Proposed updates to ASC 842
By RSM US LLP|Categories: RSM, Article, A&A|2.9 min read|

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