Chapter 1 1-1
SEC Rulemaking and Other Activity in 2018 1-1
2018 SEC rulemaking and other activity 1-2
2019 SEC rulemaking and other activity 1-4
SEC commission activities 1-5
Chapter 2 2-1
The 2018 AICPA SEC and PCAOB Conference 2-1
2018 AICPA SEC and PCAOB conference 2-2
Chapter 3 3-1
PCAOB Auditing Developments 3-1
PCAOB standard-setting and other audit-related activities 3-2
Final rules and amendments 3-3
Other staff guidance 3-6
Other activities 3-14
PCAOB members and advisory groups 3-15
Office of the chief auditor current standard-setting agenda 3-17
PCAOB’s website 3-21
Chapter 4 4-1
Other PCAOB Activities 4-1
International inspection program 4-18
Chapter 5 5-1
Fair Value Measurements and Disclosures 5-1
Definition 5-3
Principal market 5-5
Market participants 5-7
Highest and best use (nonfinancial assets) 5-8
Measuring liabilities and equity instruments at fair value 5-9
Financial assets and liabilities with offsetting positions 5-11
Fair value at initial recognition 5-12
Valuation techniques, inputs, and the fair value hierarchy 5-13
Impact of declining market activity on fair value measurements 5-15
Investments in certain entities that calculate net asset value per share (or its equivalent) 5-18
Disclosures 5-19
SEC guidance 5-23
Appendix A Chapter 5, A-1
Proprietary Matrix of Steps in Performing a Fair Value Measurement Chapter 5, A-1
Chapter 6 6-1
IPO Selected Topics 6-1
Going public 6-2
Form S-1 registration statement 6-5
Financial statement requirements 6-9
Age of financial statements 6-10
Form and content of financial statements 6-13
Financial statements of businesses acquired or to be acquired 6-20
Audit and auditor requirements for public registrants 6-25
Changes in capital structure at or prior to the closing of an IPO 6-27
Valuation of stock compensation 6-29
Chapter 7 7-1
Emerging Growth Companies 7-1
Eligibility requirements 7-2
Scaled disclosure provisions 7-4
Interpretive guidance 7-6
Glossary Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 3
Chapter 3 Solutions 8
Chapter 4 Solutions 9
Chapter 5 Solutions 10
Chapter 6 Solutions 14
Chapter 7 Solutions 17
