Retail & Consumer: 2013 SEC comment letter trends

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01/15/2014 by Retail & consumer
Retail & Consumer: 2013 SEC comment letter trends

At a glance

Understanding the SEC staff’s recent focus areas specific to retail and consumer companies are paramount to industry leaders. We have highlighted the top areas where R&C registrants received the most comments...

In this latest edition of our annual publication, we have analyzed SEC comment letters issued to R&C registrants to assist management teams in identifying and understanding the SEC staff’s recent focus areas specific to the industry.

The information summarized within this publication is based on comment letters issued to R&C registrants that were published by the SEC from October 1, 2012 to September 30, 2013.

We have highlighted the top areas where R&C registrants received the most comments and have provided relevant examples of recent comment letters along with the applicable accounting or reporting guidance.