PwC 2012 SEC Comment Letter Trends for Industry Sectors

01/29/2013 by Assurance services

PwC discusses key comment letter trends and considerations for the drafting of 2012 year-end financial reporting based on industry related comment letters published by the SEC staff on Form 10-Ks and Form 10-Qs in 2012.

We highlight the areas that received the most comments from the SEC and provide relevant examples of recent comments to aid preparers in ensuring that their disclosures are robust and consistent with relevant accounting and reporting guidance.

Download PwC's SEC Comment Letter Trends reports by industry sector:

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Assurance services

The PwC assurance services practice examines and attests to the financial performance and operations of your business. Beyond financial audits, this PwC practice also provides internal control audits, business and performance reporting, and social, environmental, and other compliance reviews.
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PwC 2012 SEC Comment Letter Trends for Industry Sectors

About the author

About the author

Assurance services

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