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