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Presentation of acquired cash in a business combination

Presentation of acquired cash in a business combination

An example illustrates how to present acquired cash and consideration transferred in accordance with FASB ASC Topic 805.
FASB issues final standard on segment reporting disclosures

FASB issues final standard on segment reporting disclosures

The new Accounting Standards Update requires incremental segment line item disclosures and introduces the significant expense principle.
New white papers on accounting for income taxes

New white papers on accounting for income taxes

RSM’s three new white papers address book vs. tax basis differences, applicable tax rates, and current and deferred taxes.
The clock is ticking: Don’t let your GST exemption go to waste

The clock is ticking: Don’t let your GST exemption go to waste

Importance of using generation-skipping tax exemption before amounts decrease in 2025, even if it means paying gift tax today.
Transfer pricing considerations for private equity funds

Transfer pricing considerations for private equity funds

For multinational private equity funds, understanding transfer pricing can help maximize tax benefits and minimize negative tax consequences.
Accounting for income taxes: Valuation allowance

Accounting for income taxes: Valuation allowance

This whitepaper addresses determining the current taxes payable or refundable, deferred tax assets and liabilities, which form the basis for the amounts recorded on the entity's financial statements.
Quarterly public sector webcast series – Winter 2023

Quarterly public sector webcast series – Winter 2023

RSM US LLP is pleased to offer a quarterly webcast series centered on hot topics affecting the public sector. This complimentary CPE-qualified program will provide unique insights and strategies to help governmental organizations (federal, state, local and tribal) adapt to change and plan for its long-term impact.
Fed signals end of rate hikes and projects cuts in 2024

Fed signals end of rate hikes and projects cuts in 2024

The Federal Reserve signaled at its meeting on Wednesday that it is done raising its policy rate and is poised to reduce it by 75 basis points next year to support the expanding economy.
Navigating massive e-commerce growth: Strategic insights for manufacturers

Navigating massive e-commerce growth: Strategic insights for manufacturers

E-commerce growth has had a significant impact on manufacturers, who may need to reevaluate their strategies to adapt.
Accounting for income taxes: Book vs. tax basis differences

Accounting for income taxes: Book vs. tax basis differences

This whitepaper addresses how to identify temporary and permanent differences and net operating loss and tax credit carryforwards, which together are one of the many aspects of accounting for income taxes.
Strengthening cyber resilience: Strategies to address new SEC mandates

Strengthening cyber resilience: Strategies to address new SEC mandates

The Security Exchange Commission (SEC) requires public companies to implement strategies to ensure timely and effective disclosure of security breaches.
Optimizing your tech stack to future-proof your finance function

Optimizing your tech stack to future-proof your finance function

The three components of a modern tech stack: your ERP system boosted by fit-for-purpose solutions embracing automation and elevated data analytics.
Applicable tax rate: ASC 740 series

Applicable tax rate: ASC 740 series

This whitepaper addresses determining the applicable income tax rates that will be applied to the entity's taxable income and cumulative temporary differences in order to calculate the current taxes payable (refundable) and deferred tax assets (liabilities), respectively.
Capitalizing on AI: 8 common use cases for your organization

Capitalizing on AI: 8 common use cases for your organization

Learn about several common artificial intelligence (AI) use cases that can deliver the most return on investment and strengthen business operations.
Be proactive: A guide to internal and external fraud investigations

Be proactive: A guide to internal and external fraud investigations

Learn how to identify early signs of fraud and apply best practices in an internal investigation to reduce the financial impact of fraud.