PwC discusses SEC comment letter trends and considerations for the drafting of 2016 year-end financial reporting based on Form 10-K and 10-Q comment letters published by the SEC from July 1, 2015 to June 30, 2016, as they pertain to companies in entertainment, media, & communications industry.
We have highlighted the areas that received the most comments from the SEC and provided relevant examples of recent comments to aid preparers in ensuring that their disclosures are robust and consistent with relevant accounting and reporting guidance.
Hot topics discussed in this paper include:
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