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Disclosures about credit quality of financing receivables and allowance for credit losses

Additional disclosures proposed for certain loss contingencies

Accounting and disclosure requirements for the COBRA premium subsidy

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Accounting Resources

Publications

Broad Issues
FASB Issues Staff Draft of an Exposure Draft on Financial Statement Presentation
More accounting changes coming - August 2010 Update
Quick Reference Guide to the FASB Codification
McGladrey & Pullen Issues Guidance Regarding the Accounting for Subsequent Events

Business Combinations/Goodwill
Assigning assets and liabilities that relate to multiple reporting units when testing goodwill for impairment
Determination of Reporting Units when Testing Goodwill for Impairment
Fair Value Disclosures for Business Combinations and Other Accounting Events
Goodwill Impairment Application Issues
Goodwill Impairment Testing in Today’s Economy
Guide to Accounting for Business Combinations Under FASB Statement No. 141R

Debt-related
Fundamentals of Debt Classification
Guidance on Fundamentals of Debt Modifications and Restructurings

Fair Value
Determining Fair Value in the Current Economic Environment
Fundamentals of Fair Value Measurements and Disclosures
Recognition of Other-Than-Temporary Impairment for Debt Securities

Financial Institutions
Accounting and Regulatory Implications for Loan Participation and Other Partial Loan Sales

PEG-related
Toolkit for Private Equity Group Portfolio Company Accounting

Revenue Recognition
FASB Issues Exposure Draft on Revenue Recognition
New Model for Multiple-Deliverable Revenue Arrangements Better Reflects Economics
Revised Software Revenue Recognition Guidance to Scope in Fewer Arrangements


 

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