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OPEC’s response to a drop in demand
According to recent data, gas prices for consumers peaked in late 2018 as the global manufacturing recession took hold.
Health care and life sciences deal flow
This year, the health care sector could not even wait until the second full week of January to kick off an acquisition announcement spree.
Mitigating the risks of common fraud schemes
The Anti-Fraud Collaboration recently analyzed SEC enforcement actions regarding financial statement fraud schemes.
Additional updates to Coronavirus: Financial reporting considerations
Our white paper has been updated to reflect recent financial reporting developments resulting from the Coronavirus pandemic.
IRS launches new option to submit Forms 2848 and 8821 online
The IRS launched a new option to electronically submit third-party authorization forms with either handwritten or electronic signatures.
Final section 163(j) regulations helpful for multinational businesses
Partially finalized regulations on business interest expense deductions provide helpful clarifications for multinational businesses.
Chicago provides narrow guidance on Wayfair economic nexus
A new nexus safe harbor is available for remote sellers making under $100,000 of sales to Chicago customers in the previous four quarters.
Elections required for LIBOR-based hedging relationships
Certain expedients available under ASC 848 may be relevant now to entities that hedge LIBOR-based debt instruments.
OECD releases guidance on COVID19 transfer pricing adjustments
The OECD’s guidance illustrates how the pandemic may impact arm’s length results, including lower profits and even losses.
Importance of competitive total rewards packages pre and post Covid-19
Successful organizations must now strategically leverage their benefits programs to become an employer of choice.
Quarterly accounting webcast series 2021
Each quarter, RSM's accounting thought leaders update middle market businesses on recently issued and proposed accounting guidance.
How nonprofits can better leverage data to drive mission impact
Utilizing data as a tool to drive greater efficiency and better decision-making in your nonprofit organization.
Texas issues revised franchise tax sourcing rules
The Texas Comptroller of Public Accounts has finalized revised rules making significant changes to franchise tax apportionment.
New section 199A guidance may affect taxpayers with short tax years
IRS modifies guidance on wages that are includible when computing section 199A deduction for taxpayers with short tax years.
California’s Hospital Diversity Act: Assembly Bill 962
The Employee Retention Tax Credit was significantly expanded by the federal relief and stimulus package finalized Dec. 27, 2020.