2018 SEC comment letter trends

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Hear about recent trends in SEC comment letters—including non-GAAP measures, MD&A disclosures, and segment reporting.

To help you prepare your year-end financial statements, listen to PwC partners discuss observations from SEC comment letters issued in the 2018 review cycle. In addition to examining the areas receiving the most attention from the SEC staff—including the new revenue standard, segment reporting, and fair value and other estimates—we also give listeners a few best practices to keep in mind when responding to SEC comment letters. For more details, see our interactive publication: SEC comment letter trends.

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Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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