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Resource Center

Financial Reporting Resource Center

Timely, insightful information and resources regarding the latest financial reporting issues, changes and requirements.


Financial Reporting Insights

Financial Reporting Insights

This page provides access to Financial Reporting Insights, a biweekly resource for recent financial reporting developments.


White Paper

A guide to accounting for business combinations (third edition)

A plain-English explanation of the accounting for a business combination accompanied by detailed examples, illustrations and checklists.


White Paper

Revenue recognition: A whole new world

A white paper that details new guidance in ASC 606, including scope, core principle, key steps, transition methods and effective dates.

  • Marshall, Brian
  • |

White Paper

Leases: New accounting requirements for lessees

This white paper explains the new lease guidance applicable to lessees in Accounting Standards Update 2016-02, Leases (Topic 842).

  • Stuart, Richard
  • |

White Paper

Financial instruments: In-depth analysis of standard on credit losses

Analysis of ASU 2016-13’s new credit impairment guidance (e.g., the CECL model), including a comparison of the new guidance to the old.

  • Miller, Faye
  • |

White Paper

Accounting for multiple-deliverable revenue arrangements

Guidance for companies on applying ASC 605-25, Revenue Recognition – Multiple-Element Arrangements, including examples illustrating various concepts.

  • Marshall, Brian
  • |

Insight Article

Simplified accounting for private companies: Goodwill

Summary of the private-company accounting alternative for the subsequent accounting of goodwill and considerations before electing the alternative.

  • Marshall, Brian
  • |

Financial Reporting Insights

Accounting treatment of software development costs

Many entities develop software to be sold or used internally, so it is important to ensure they are following the appropriate guidelines


Resource Center

COSO Resource and Information Center

Information on COSO – from adoption tips to summaries of each of the principles.


White Paper

Impact of lease accounting changes to corporate real estate

While all leases will need to be considered under the new lease guidance, there are significant ramifications to leases involving real estate.

  • Stuart, Richard
  • |

Insight Article

Accounting update: A new home for operating leases

The Financial Accounting Standards Board (FASB) will begin requiring operating leases to be recorded on the balance sheet in 2019.


Insight Article

Accounting changes affecting private equity funds

Learn about key accounting changes and related valuation, back-office and SBIC issues private equity funds should consider in 2017.

  • Rotta, Matt
  • |

Insight Article

Proactively managing the implementation of ASC 842

While 2019 may seem far off, planning should begin now in order to ensure an effective and efficient implementation of the new standard.

  • McLaughlin, Kristin
  • |

Resource Center

Financial Reporting Resource Center Leases

The financial reporting resource center - leases, provides insightful knowledge on matters related to leasing.


Recorded Webcast

Year-end tax and accounting update for the real estate industry

Join leaders from RSM’s national real estate practice for an update on the tax and accounting developments, trends and policies.


Recorded Webcast

Year-end tax and accounting update for the real estate industry

Join RSM on Dec. 12. for an update on the tax and accounting developments, trends and policies affecting the real estate industry.


Insight Article

Recap: Accounting and auditing update for consumer products companies

What are some of the key FASB Accounting Standards Updates (ASUs) affecting consumer products companies? Read this webcast summary.


Insight Article

All contractors will be affected by the new lease standard

When the guidance takes effect in 2018 and 2019, all construction contractors’ assets and liabilities will be affected to some degree.

  • Natalucci, Gregory
  • |

Recorded Webcast

How to Jump Start Your ASC 842 Lease Accounting Initiatives

Join us in partnership with LeaseAccelerator to learn about best practices for a successful implementation of your ASC 842 Lease Accounting