Form 11-K proposed Taxonomy Implementation Guide
Proposed FASB guidance may help employee benefit plans that file Form 11-K with the SEC apply XBRL tags to their annual reports.
Early lease terminations, reduced payments and subleases
As entities continue to navigate the current economic conditions, they are looking to contain costs. This article discusses the accounting for each of these methods.
Hope for pre-election legislative action on R&E expensing, other tax relief, ends in the Senate
Senate does not advance House-passed measure that would have temporarily restored R&E expensing, full bonus depreciation, and an EBITDA based interest deduction limitation standard
Treasury issues final regulations for prevailing wage and apprenticeship requirements
Treasury releases final regulations for prevailing wage and apprenticeship requirements related to increased credit or deduction amounts for certain clean energy incentives.
Responding to the CrowdStrike outage
What can IT service leaders learn from the the July 2024 CrowdStrike outage? What should you consider to best prepare for the future? RSM risk professionals weigh in.
FAQ: Key factors in software due diligence for M&A
Discover essential strategies for thorough software due diligence in M&A, focusing on security, compliance and team evaluation.
AICPA releases proposed revisions to accounting and valuation guide
The AICPA is requesting comments on proposed changes to guidance on stock-based compensation awards for privately held entities.
New white paper on segment reporting
A recent FASB update requires enhanced disclosure of segment expense categories. Learn more in RSM's new white paper.
Data governance during migration sets companies up for long-term success
The benefits and phases of establishing data governance and quality in preparation for data modernization, finance transformation or artificial intelligence (AI) journeys.
IRS finalizes regulations on stock repurchase excise tax
The IRS has issued final regulations on the stock repurchase excise tax, effective June 28, 2024. Find out what corporations need to know.
IRS announces new phase of ERC Processing
The IRS is entering a new stage of Employee Retention Credit claim processing. The September 2023 moratorium continues, and claims filed before then are being slowly processed.
U.S. Supreme Court rules narrowly in case raising major tax issues for investors
Supreme Court's decision in Moore v. U.S. upholds the repatriation tax but sidesteps the question of whether unrealized gains or wealth may be taxed.
