Elections required for LIBOR-based hedging relationships

Elections required for LIBOR-based hedging relationships

Insights and Resources < Back to Insights and Resources Elections required for LIBOR-based hedging relationships FINANCIAL REPORTING INSIGHTS  |  January 26, 2021 Authored by RSM US LLP As noted in our white paper, Optional accounting expedients can make LIBOR...
Updates to our hedging guide for reference rate reform

Updates to our hedging guide for reference rate reform

Insights and Resources < Back to Insights and Resources Updates to our hedging guide for reference rate reform FINANCIAL REPORTING INSIGHTS  |  January 12, 2021 Authored by RSM US LLP Due to concerns about structural risks to interbank offered rates, regulators in...
FASB clarifies scope of reference rate reform guidance

FASB clarifies scope of reference rate reform guidance

Insights and Resources < Back to Insights and Resources FASB clarifies scope of reference rate reform guidance FINANCIAL REPORTING INSIGHTS  |  January 12, 2021 Authored by RSM US LLP Due to reference rate reform, the derivatives market is undergoing various...
Deferred tax asset valuation allowance

Deferred tax asset valuation allowance

Insights and Resources < Back to Insights and Resources Deferred tax asset valuation allowance FINANCIAL REPORTING INSIGHTS  |  January 11, 2021 Authored by RSM US LLP To determine whether a valuation allowance should be recognized for deferred tax assets under...