Third Quarter 2019 Accounting & Assurance Update More About | Assurance | Lease Accounting | Risk & Regulatory | CECL 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 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 Financial Accounting Standards Board (FASB) U.S. Securities & Exchange Commission (SEC) Other SEC Matters Assurance Matters Public Company Accounting Oversight Board (PCAOB) American Institute of Certified Public Accountants (AICPA) Center for Audit Quality (CAQ) Appendix A – Effective Date Highlights for Public Business Entities in 2019Appendix B – Effective Date Highlights for Public Business Entities in 2020 & BeyondAppendix C – Effective Date Highlights for Private Companies in 2018 & BeyondAppendix D – SEC Final Rules Continue Reading Updated: September 16, 2019 Share View Our Policy × Our Policy The information set forth in this article contain the analysis and conclusions of the author(s) based upon his/her/ their research and analysis of industry information and legal authorities. Such analysis and conclusions should not be deemed opinions or conclusions by DHG or the author(s) as to any individual situation as situations are fact specific. The reader should perform its own analysis and form its own conclusions regarding any specific situation. Further, the author(s) conclusions may be revised without notice with or without changes in industry information and legal authorities.