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A Guide to Accounting for Derivatives

A Guide to Accounting for Derivatives

A high-level overview of the accounting for, financial statement presentation, and disclosure of derivative instruments.
New SEC C&DI issued – Non-GAAP financial measures

New SEC C&DI issued – Non-GAAP financial measures

The SEC continues to focus on non-GAAP financial measure disclosures with the topic being the second most frequent area of SEC review comments.
Financial reporting considerations in a challenging economic environment

Financial reporting considerations in a challenging economic environment

Our whitepaper highlights some matters for management and those charged with governance to consider in the upcoming reporting season.
IRS releases fact sheet regarding residential energy credits

IRS releases fact sheet regarding residential energy credits

A recent IRS fact sheet explains tax credits for energy efficient home improvements residential energy property.
Private investment and the reintroduction of risk

Private investment and the reintroduction of risk

To manage rising global risk, middle market firms will need to invest within friendlier trading blocs if they are to realize greater yields down the road.
State taxation of digital assets evolves as legislatures return

State taxation of digital assets evolves as legislatures return

State digital asset tax policy progressed in 2022 and could make further strides in 2023, despite decreased enthusiasm for certain digital assets.
Key takeaways for employers under the SECURE 2.0 Act of 2022

Key takeaways for employers under the SECURE 2.0 Act of 2022

SECURE 2.0 Act significantly changes the tax rules governing qualified retirement plans and individual retirement accounts (IRAs).
Health care and cybersecurity insurance: The importance of understanding your organization’s coverage

Health care and cybersecurity insurance: The importance of understanding your organization’s coverage

Cyber insurance could be a way to protect health care organizations from costly threats, but there's much to consider about this coverage.
Supply chain management: Protect profits with total cost awareness

Supply chain management: Protect profits with total cost awareness

Maintaining profit margins in your supply chain requires an understanding of the total landed cost leveraging a data-driven approach.
ASC 842: The clock is ticking; act now to remain compliant

ASC 842: The clock is ticking; act now to remain compliant

Many middle market private companies have delayed ASC 842 adoption. RSM has options to help ensure compliance, but you must act now.
2023 annual revenue procedures updates for exempt organizations

2023 annual revenue procedures updates for exempt organizations

IRS 2023 annual revenue procedures have limited changes affecting exempt organizations.
ASC 740: Year-end provision considerations for 2022

ASC 740: Year-end provision considerations for 2022

A roundup of global income tax considerations and changes in tax law for corporations preparing income tax provisions under ASC 740 for the fourth quarter of 2022.
Double Your Tax Savings with Home Sale Gain Exclusion Plus Like-Kind Exchange

Double Your Tax Savings with Home Sale Gain Exclusion Plus Like-Kind Exchange

Selling a highly appreciated principal residence could trigger a large gain. While some of the gain may be sheltered with the home sale gain exclusion, the rest could result in a sizable income tax bill. To avoid this negative tax outcome, you could convert the home into a rental property and eventually execute a tax-deferred Section 1031 like-kind exchange. Here's how this double play strategy works
A guide to accounting for investments, loans and other receivables

A guide to accounting for investments, loans and other receivables

Information about accounting for equity securities, debt securities and loans and other receivables, including recognition of credit losses.
Treasury and IRS release interim guidance on corporate minimum tax

Treasury and IRS release interim guidance on corporate minimum tax

Notice 2023-7 provides interim guidance on certain items related to the new corporate minimum tax in anticipation of forthcoming proposed regulations.