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Diane Kirk Curt Hurd
January 30, 2019 Article 1 min read
Download our 2018 year-end update for an overview of important activities for public companies.

Business people meeting. 

This update provides a summary of some of the more important year-end 2018 accounting, financial reporting and regulatory activities. The content is not meant to be all-inclusive.

Topics include:

  • Regulatory Update
    • Cybersecurity
    • Disclosure simplification and update
    • Property disclosure requirements for mining registrants
  • SEC hot topics
    • Non-GAAP measures
    • LIBOR
    • Cybersecurity
    • Tariffs
    • Brexit
    • Rising interest rates
    • SAB 74 disclosures for new accounting standards (ASC 606, ASC 842)
    • Management's assessment of control deficiencies
    • ICFR
    • PCAOB Release No. 2018-005
  • Accounting Guidance Issued in Fourth Quarter 2018
    • Narrow Scope Improvements for Lessors
    • Codification Improvements to Financial Instruments - Credit Losses
    • Clarifying the Interaction between ASC Topics 808 and 606
    • Targeted Improvements to Related Party Guidance for Variable Interest Entities
    • Hedge Accounting - Addition of New Benchmark Interest Rate
  • Standards Effective Calendar Year 2018
  • Standards Issued in 2018
  • Standards Issued in Prior Years Effective 2018 or After

Archived accounting updates for public companies: