Entertainment, media & communications: 2013 SEC comment letter trends

  • Print-friendly version
01/09/2014 by Entertainment & media
Entertainment, media & communications: 2013 SEC comment letter trends

At a glance

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

PwC discusses key comment letter trends and considerations for the drafting of 2013 year-end financial reporting based on comment letters published by the SEC from January 1, 2012 to October 31, 2013, 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
  • Regulation S-K Compliance
  • Business Combinations & Goodwill Impairment
  • Segments
  • Income Tax
  • Revenue Recognition
  • Other Notable trends