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Looking ahead to 2022
Nearly two years into the pandemic, there are signs that the worst of a once-in-a-century shock to the global economy is beginning to fade.
Corporate leadership: Resilience and reinvention
Boards of directors that help instill resilience and encourage reinvention will help their companies endure and grow from crises.
Year-end accounting and tax issues update for financial services
Watch our recorded webcast where leaders from RSM's financial services practice will give a year-end accounting and tax issues update.
IRS releases guidance on Q4 removal of employee retention credit
Employers need to react quickly to the new guidance to pay in amounts as if they were incurred on Dec. 31, 2021.
Proposed ASU: ASC 326, Financial Instruments – Credit Losses
The FASB recently issued a proposed ASU, which addresses certain loan refinancings, restructurings and writeoffs.
SEC accounting guidance for “spring-loaded” compensation awards
The SEC Staff recently issued guidance regarding the recognition and disclosure of compensation costs for "spring-loaded" awards.
Family office constitution: A governance framework built to last
The keystone of a family office governance framework is a constitution that provides guidance during transitions and times of conflict
Is your health care organization positioned to compete on value?
Watch our video to learn why a price strategy and complying with the transparency rule is so important today and how we can help.
Outsourcing for nonprofits: Buyer’s guide
Important points for nonprofit leaders to consider when hiring a managed service provider for outsourcing services.
IRS releases guidance on timing of tax-exempt income for PPP loans
IRS releases Rev. Procs. 2021-48, 2021-49 and 2021-50 to address the treatment of tax-exempt income for PPP loans.
Disclosures by business entities about government assistance
The Accounting Standards Update (ASU) 2021-10 is intended to increase transparency by requiring business entities to disclose information about certain types of government assistance they receive.
ASU 2021-09: Discount rate for lessees that are not PBEs
ASU 2021-09 allows lessees that are not PBEs to make the risk-free discount rate election by class of underlying asset.
Nonprofit operations: Solving challenges through outsourcing
These four nonprofit organizations improved their efficiency by outsourcing their financial operations to RSM.
House passes infrastructure legislation; sends bill to President Biden
Bipartisan infrastructure bill passes House with bipartisan vote. President Biden expected to sign by end of next week.
SAS 136: Preparation before year end
Before year end, plan administrators or trustees and their auditors should discuss certain preconditions of the audit.