Third Quarter 2019 Accounting & Assurance Update

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 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