SEC comment letter trends

12/18/2014 by Assurance services

PwC discusses key comment letter trends and considerations based on comment letters published by the SEC staff. Trends are organized by selected industries and accounting topics. We highlight the areas that received the most comments from the SEC and provide relevant examples of recent comments to aid preparers in assessing whether their disclosures are transparent and consistent with relevant accounting and reporting guidance.

PwC offers the following SEC comment letter trends by selected industries and accounting topics: