Retail & Consumer sector 2012 SEC comment letter trends
PwC comment letter (SEC)
PwC has produced this document to assist management teams in identifying and understanding the SEC staff's current focus areas for companies in the Retail & Consumer (R&C) industry.
The information summarized within this publication is based on comment letters published by the SEC staff between October 1, 2011 and October 1, 2012 related to R&C registrants.
We have highlighted the areas where registrants received the most comments from the SEC staff and have provided relevant examples of recent R&C comment letters to aid preparers in ensuring their disclosures are robust and consistent with the relevant accounting or reporting guidance.