Entertainment, media & communications: 2014 SEC comment letter trends

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12/18/2014 by Entertainment & media
Entertainment, media & communications: 2014 SEC comment letter trends

At a glance

Highlights of SEC comment letters issued to companies in the entertainment, media & communications sector.

PwC discusses SEC comment letter trends and considerations for the drafting of 2014 year-end financial reporting based on Form 10-K and 10-Q comment letters published by the SEC from November 1, 2013 to October 31, 2014, as they pertain to companies in entertainment, media, & communications industry.

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

Hot topics discussed in this paper include:

  • Management’s discussion and analysis
  • S-K and other reporting compliance
  • Revenue recognition
  • Business combinations and impairments
  • Segments
  • Income taxes
  • Other notable comments