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February 4, 2020 Article 20 minute read
Download our fourth 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 fourth quarter 2019 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.

Topics include:

  • Regulatory updates
    • SEC issues staff accounting bulletin on credit losses
    • SEC proposes to update accredited investor definition to increase access to investments
    • SEC proposes to implement statutory mandate to adopt resource extraction disclosure rules
    • SEC hot topics
    • SEC public statement on audit committees
    • Critical audit matters – spotlight
    • Managing cyber risk in a digital age
  • Measurement of credit losses on financial instruments
  • Accounting for digital assets, including cryptocurrencies
  • Standards issued in 2019
  • Standards issued in prior years effective 2019 or after

Archived accounting updates for public companies: