Insights

Models for Calculating a Stock Option's Fair Value

FASB

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Electing the fair value option at the effective date of Statement No. 159

Reducing complexity in reporting financial instruments

Application of the two-class method to master limited partnerships

Tentative conclusions reached on three EITF Issues          

Disclosures about derivative instruments and hedging activities

Employers’ disclosures about postretirement benefit plan assets

FASB indefinitely defers effective date of SOP 07-1

FASB Statement No. 157 amended to exclude Statement No. 13

RSM McGladrey Inc. and McGladrey & Pullen LLP have an alternative practice structure. Though separate and independent legal entities, the two firms work together to serve clients' business needs.