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.