Fourth Quarter 2018 Accounting & Assurance Update More About | Assurance | Advisory | Lease Accounting Share 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 Financial Accounting Standards Board (FASB) U.S. Securities & Exchange Commission (SEC) Other SEC MattersAssurance Matters American Institute of Certified Public Accountants (AICPA) Public Company Accounting Oversight Board (PCAOB) Center for Audit Quality (CAQ)Appendix A - Effective Date Highlights for Public Business Entities in 2018Appendix B - Effective Date Highlights for Public Business Entities in 2019 & BeyondAppendix C - Effective Date Highlights for Private Companies in 2017 & BeyondAppendix D - SEC Final Rules Continue Reading Updated: December 20, 2018 Share