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First Quarter 2018 Accounting & Assurance Update

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The developments included in this Accounting and Assurance (A&A) Update are intended to be a reminder of recently issued accounting and auditing standards and other guidance that may affect our clients in the current reporting period.

This quarterly A&A Update is intended as general information and should not be relied upon as being definitive or all inclusive. Throughout the document we have also referenced other DHG A&A Updates and external publications, as applicable. Recent quarterly A&A Updates can be found under Assurance Alerts on the DHG Resource Center.

Topics covered in this update include:

Accounting & Financial Reporting Matters

Assurance Matters

Appendix A - Effective Date Highlights for Public Business Entities in 2018

Appendix B - Effective Date Highlights for Public Business Entities in 2019 & Beyond

Appendix C - Effective Date Highlights for Private Companies in 2017 & Beyond

Appendix D - SEC Final Rules



Industry Issues



Services In Focus
Alerts, News
& Publications


Georgia Enacts Income Tax Legislation

On March 2, 2018, Governor Deal signed “House Bill 918” (the bill) into law,...
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DHG Partner Liz Gantnier to Serve as AICPA Quarterly...

Charlotte, N.C., March 22, 2018 – Dixon Hughes Goodman, a...
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The Tax Cuts and Jobs Act Affects Meals and Entertai...

Under new law (P.L. 115-97), the deductibility of business-related meals and...
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