Health industries: 2015 SEC comment letter trends

12/17/2015

Download: Health industries: 2015 SEC comment letter trends

To help registrants gain insight into the SEC’s current areas of interest, PwC analyzed comments released by the SEC staff to domestic large accelerated, accelerated and non-accelerated registrants within the healthcare provider industry.

To help you gain insight into the SEC’s current areas of interest, we analyzed comments released by the SEC staff to domestic large accelerated, accelerated and non-accelerated registrants within the healthcare provider industry during the two year period ended August 31, 2014. From this analysis, we identified the following “hot topic” areas we believe you may find useful as you prepare for the upcoming year-end reporting cycle:

  • Management’s discussion and analysis
  • Business combinations and consolidation
  • Revenue, receivables, and allowances
  • Compliance
  • Impairment
  • Internal control over financial reporting
  • Disclosure effectiveness
  • Other comments

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