How This Alert Helps You 01-03
Economic and Industry Developments 04-08
The Current Economy 04-05
Key Economic Indicators 06-08
Legislative and Regulatory Developments 09-37
Inspections of Broker-Dealer 09-37
Audit and Attestation Issues and Developments 38-119
The AICPA Enhancing Audit Quality Initiative 38-49
Cybersecurity 50-51
Auditing Standards Board 52-87
Accounting and Review Services Committee 88-96
The Public Company Accounting Oversight Board 97-106
Developments in Peer Review 107
Common Peer Review Findings 108-119
Attestation Clarity Project 120-127
Restructuring the Attestation Standards 124-127
Revenue Recognition 128-163
Overview 128-130
Effective or Applicability Date 131-132
Overview of the New Guidance 133-135
Understanding the Five-Step Process 136-147
Additional Guidance Under the New Standard 148-149
Transition Resource Group 150-151
Latest Developments 152-162
Conclusion 163
New Leases Standard Will Change Financial Statement
Presentation 164-193
Issuance and Objective 164-165
Applicability and Effective Date 166-167
Main Provisions 168-178
Lessee Accounting 179-185
Lessor Accounting 186-190
Sale and Leaseback Transactions 191-192
Leveraged Lease Arrangements 193
Accounting for Financial Instruments 194-217
Overview 194-195
Applicability and Effective Date 196-199
Impairment 200-214
Hedge Accounting 215-216
Conclusion 217
Other Accounting Issues and Developments 218-323
Income Taxes 219-223
Consolidation 224-231
Restricted Cash 232-236
Business Combinations 237-246
Simplifying the Test for Goodwill Impairment 247-256
Other Income 257-271
Retirement Benefits 272-277
Nonrefundable Fees and Other Costs 278-284
Stock Compensation 285-292
Service Concession Arrangements 293-303
Financial Instruments With Characteristics of Liabilities
and Equity 304-312
Financial Instruments With Characteristics of Liabilities
and Equity 313-323
Recent Pronouncements at a Glance 324-326
Recent Auditing and Attestation Pronouncements
and Guidance 324
Recent Accounting and Financial Reporting Guidance 325
Recently Issued Technical Questions and Answers 326
Recent AICPA Independence and Ethics Developments 327-356
AICPA Conceptual Frameworks Toolkits 327-328
Definition of a Client 329
New Independence Interpretation--Hosting Services 330-356
On the Horizon 357-392
Auditing and Attestation Pipeline--Nonissuers 359-362
Auditing and Attestation Pipeline--Issuers 363-370
Accounting and Financial Reporting Pipeline 371-382
Independence and Ethics Pipeline 383-392
Resource Central 393-409
Publications 394
Continuing Professional Education 395-398
Webcasts 399
Member Service Center 400
Hotlines 401-408
Industry Websites 409
