SEC rescinds SAB 121

SEC rescinds SAB 121

Insights We are proud to be named a West Coast Regional Leader for 2025 < Back to Insights and Resources SEC rescinds SAB 121ARTICLE | February 13, 2025Authored by RSM US LLPThe Securities and Exchange Commission (SEC) issued Staff Accounting Bulletin (SAB) No. 122...
Monitoring inflation when applying ASC 830

Monitoring inflation when applying ASC 830

Insights We are proud to be named a West Coast Regional Leader for 2025 < Back to Insights and Resources Monitoring inflation when applying ASC 830ARTICLE | January 13, 2025Authored by RSM US LLPThe Center for Audit Quality (CAQ) SEC Regulations Committee and its...
Valuation of right-of-use assets for impairment purposes

Valuation of right-of-use assets for impairment purposes

Insights We are proud to be named a West Coast Regional Leader for 2025 < Back to Insights and Resources Valuation of right-of-use assets for impairment purposesARTICLE | January 08, 2025Authored by RSM US LLPThe valuation of right-of-use (ROU) assets has become a...