Healthcare provider: 2014 SEC comment letter trends

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12/08/2014 by Health Research Institute
Healthcare provider: 2014 SEC comment letter trends

At a glance

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 during the two year period ended August 31, 2014.

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
  • Compliance 
  • Impairments
  • Revenue recognition
  • Loss contingencies
  • Segment reporting
  • Internal control over financial reporting
  • Patient accounts receivable allowance
  • Other comments