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
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