Consumer Markets: 2017 SEC comment letter trends

SEC comment letter trends Oct 31, 2017

Consumer Markets: 2017 SEC comment letter trends

Consumer Markets companies have experienced a slight decline in total financial statement comments from the SEC staff in 2017. While many of the comment letter themes have remained consistent with prior years, there are several topics that have received an increased focus in the current year.

Consistent trends

The SEC staff has maintained a consistent focus in several areas and we expect this focus to continue. 
Topics with consistent focus include: 

  • Income taxes
  • Impairments
  • Revenue recognition 
  • Loss contingencies 
  • Controls and procedures 
  • Compliance 
  • Business combinations 
  • Cost of sales

How PwC can help

PwC's Consumer markets is a leading financial accountingtax and advisory practice serving a broad spectrum of service, merchandising and manufacturing organizations. High-growth tech start-ups, food manufacturers and retail outlets are among countless organizations that rely on our integrated knowledge and tailored solutions to succeed nationally or globally. Let our world-class capabilities help you define and achieve your goals. Connect with us today.

Contact us

Steve Barr
Consumer Markets Leader
Tel: +1 (415) 498 5190

Melissa Palmer
Consumer Markets Assurance Leader
Tel: +1 (617) 530 4473

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