Second Quarter 2019 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 allinclusive. 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 Knowledge Share Hub.

Topics covered in this update include:

Accounting & Financial Reporting Matters

Assurance Matters

Appendix A - Effective Date Highlights for Public Business Entities in 2019

Appendix B - Effective Date Highlights for Public Business Entities in 2020 & Beyond

Appendix C - Effective Date Highlights for Private Companies in 2018 & Beyond

Appendix D - SEC Final Rules

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