General Accounting and Auditing Developments -- 2019/20 .01-.343 How This Alert Helps You .01-.03 Economic and Industry Developments .04-.12 The Current Economy .04-.
05 Key Economic Indicators .06-.11 Executive Review of Top Risks for 2019 .12 Legislative and Regulatory Developments .13-.17 Tax Cuts & Jobs Act .13-.15 Inspections of Broker-Dealers .
16-.17 Audit and Attestation Issues and Developments .18-.116 The AICPA Enhancing Audit Quality Areas of Focus .18-.32 Emerging Technologies: What Practitioners Need to Know .33-.58 Auditing Standards Board .
59-.79 Accounting and Review Services Committee .80-.89 Select Matters Identified in Peer Reviews .90-.116 Revenue Recognition .117-.153 Overview .
117-.119 Effective or Applicability Date .120-.121 Overview of the New Guidance .122-.124 Understanding the Five-Step Process .125-.136 Additional Guidance Under the Standard .
137-.138 Latest Developments .139-.152 Conclusion .153 Reporting Under the New Leases Standard .154-.200 Issuance and Objective .154-.
155 Applicability and Effective Dates .156-.157 Main Provisions .158-.170 Lessee .171-.178 Lessor .179-.
182 Sale and Leaseback Transactions .183-.184 Leveraged Lease Arrangements .185 Subsequent Developments .186-.200 Accounting for Financial Instruments .201-.250 Overview .
201-.202 Applicability and Effective Date .203-.206 Latest Developments .207-.212 Impairment .213-.236 Hedge Accounting .
237-.250 Other Accounting Issues and Developments .251-.256 ASU No. 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities .252-.254 ASU No. 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 .
255-.256 Recent AICPA Independence and Ethics Developments .257-.267 AICPA Professional Ethics Division: Information System Services .257-.260 AICPA Professional Ethics Division: State and Local Government Client Affiliates .261-.264 Independence Interpretation on Hosting Services .
265-.267 Recent Pronouncements at a Glance .268-.270 Recent Auditing and Attestation Pronouncements and Guidance .268 Recent Accounting and Financial Reporting Guidance .269 Recently Issued Technical Questions and Answers .270 On the Horizon .271-.
326 Auditing and Attestation Pipeline -- Nonissuers .273-.299 Auditing and Attestation Pipeline -- Issuers .300-.301 Accounting and Financial Reporting Pipeline .302-.325 Independence and Ethics Pipeline .326 Resource Central .
327-.343 Publications .328 Continuing Professional Education .329-.332 Webcasts .333 Member Service Center .334 Hotlines .335-.
342 Industry Websites .343.