A Roadmap to SEC Comment Letter Considerations, Incl. Industry Insights (2018) (Roadmap Series)

By Mr. Rob Moynihan

We are frequently asked to provide our perspective on the topics the SEC staff focuses on in its comment letters to registrants. Over the past year, the staff has continued to address most topics discussed in the 2017 edition of this publication and, in some cases, shifted its focus to new areas, including the adoption by calendar-year-end public business entities of ASC 606, Revenue From Contracts With Customers, and the impact of the Tax Cuts and Jobs Act enacted on December 22, 2017.This publication in the Deloitte Roadmap Series offers perspective on such comment letter trends. In addition to extracts of letters and links to relevant related resources, it contains analysis of staff comments to help registrants understand trends and improve their financial statements and disclosures. You will also find an update on some of the SEC's strategic priorities as well as a summary of comment letter trends related to the top 10 topics of frequent comment and other various comment letter statistics.

• Format: Paperback
• Language: English
• ISBN: 1729694314
• ISBN13: 9781729694312
• Release Date: November 2018
• Publisher: CreateSpace Independent Publishing Platform
• Length: 192 Pages
• Weight: 1.26 lbs.
• Dimensions: 11.0" x 0.5" x 8.5"