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Diane Kirk Curt Hurd
June 30, 2019 Article 20 minute read
Download our second quarter 2019 update for an overview of important activities for public companies.

Business people meeting. 

This update provides a summary of some of the more important second quarter 2019 accounting, financial reporting and regulatory activities. The content is not meant to be all-inclusive.

Topics include:

  • Regulatory Update    
    • PCAOB Provides Guidance for Critical Audit Matters (CAM)
      • Center for Audit Quality (CAQ) Tool for Preparing for Credit Losses Standard
      • CAQ Tool for Emerging Technologies
    • SEC Observations for Brexit Disclosures Standards Effective Calendar Year 2018
  • Standards Issued in 2019
  • Standards Issued in Prior Years Effective 2019 or After
  • Accounting guidance issued in Second Quarter 2019
    • Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangibles to Not-for-Profit Entities
    • Financial Instruments – Credit Losses: Targeted Transition Relief
    • Financial Instruments – Codification Improvements

Archived accounting updates for public companies: