Private company practical expedient

Private company practical expedient

Insights < Back to Insights and Resources Private company practical expedientEquity-classified share-based awards FINANCIAL REPORTING INSIGHTS  |  October 27, 2021 Authored by RSM US LLPPrivate company equity shares underlying a share option often are not actively...
Updates to SBA’s PPP loan FAQ for borrowers and lenders

Updates to SBA’s PPP loan FAQ for borrowers and lenders

Insights < Back to Insights and Resources Updates to SBA’s PPP loan FAQ for borrowers and lenders FINANCIAL REPORTING INSIGHTS  |  August 19, 2021 Authored by RSM US LLPOn July 29, 2021, the Small Business Administration (SBA) updated its FAQ for PPP Borrowers and...
Recipient accounting for SVOG and RRF grants

Recipient accounting for SVOG and RRF grants

Insights < Back to Insights and Resources Recipient accounting for SVOG and RRF grants FINANCIAL REPORTING INSIGHTS  |  August 11, 2021 Authored by RSM US LLPThe American Institute of Certified Public Accountants (AICPA) recently issued Technical Q&A 5270.01, which...
Accounting for certain leases with variable lease payments

Accounting for certain leases with variable lease payments

Insights < Back to Insights and Resources Accounting for certain leases with variable lease payments FINANCIAL REPORTING INSIGHTS  |  August 02, 2021 Authored by RSM US LLPThe Financial Accounting Standards Board recently issued Accounting Standards Update (ASU)...