Retail & Consumer: 2014 SEC comment letter trends

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12/04/2014 by Retail & consumer
Retail & Consumer: 2014 SEC comment letter trends

At a glance

This publication provides an analysis of SEC comment letters issued to registrants across the Retail and Consumer industry. Business challenges, changes, and opportunities, together with ongoing regulatory developments in the financial reporting environment, underscore the need for continued focus on high quality and transparent financial reporting. Understanding where the SEC staff focuses their review is an important consideration in the year-end reporting process.

The developments of the past few years affecting the Retail & Consumer (R&C) industry—many driven by the evolving needs and behaviors of consumers—have set the stage for an era of disruption. Accelerating technological trends, innovation in all aspects of the supply chain, and the resulting need to develop adaptive business models to service customers continue to redefine the industry. In the near future, mobile technology will likely drive big changes in the ways consumers shop and how retail and consumer companies interact with them.

These business challenges, changes, and opportunities, together with ongoing regulatory developments in the financial reporting environment, underscore the need for continued focus on high quality and transparent financial reporting. Understanding where the SEC staff focuses their review is an important consideration in the year-end reporting process.

We hope you find this latest edition of our annual publication of SEC comment letter trends for registrants in the R&C industry to be a useful reference tool as you prepare your year-end reports.