A guide to hedge accounting

A guide to hedge accounting

Insights < Back to Insights and Resources A guide to hedge accountingGUIDE | December 19, 2023Authored by RSM US LLPThis article was originally published in February 2017 and has been updated.Our publication, A guide to hedge accounting, is intended to provide a...
A guide to lease accounting

A guide to lease accounting

Insights < Back to Insights and Resources A guide to lease accountingGUIDE | December 18, 2023Authored by RSM US LLPA guide to lease accounting under ASC 842 has been updated primarily to incorporate the accounting for leases by lessors, which was previously...
U.S. GAAP vs. IFRS comparisons

U.S. GAAP vs. IFRS comparisons

Insights < Back to Insights and Resources U.S. GAAP vs. IFRS comparisonsARTICLE | December 15, 2023Authored by RSM US LLPThe U.S. GAAP vs. IFRS comparisons series is designed to provide you with an overview of the significant differences between U.S. generally...
Presentation of acquired cash in a business combination

Presentation of acquired cash in a business combination

Insights < Back to Insights and Resources Presentation of acquired cash in a business combinationARTICLE | December 15, 2023Authored by RSM US LLPUpon executing a business combination, consideration is generally transferred to the sellers from the buyer. The nature...
FASB issues final standard on segment reporting disclosures

FASB issues final standard on segment reporting disclosures

Insights < Back to Insights and Resources FASB issues final standard on segment reporting disclosuresARTICLE | December 15, 2023Authored by RSM US LLPThe Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2023-07, Segment...