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SEC Comments and Trends

23 September 2014

SEC Comments and Trends - September 2014
Our 2014 SEC Comments and Trends publication is designed to help you understand what the SEC staff is focusing on in its comments on public company filings as you head into the year-end reporting season. Disclosures about significant judgments and estimates, including those related to segment reporting, goodwill impairment, income taxes and revenue recognition, continue to be hot topics. We’ve also seen an increase in comments on internal control over financial reporting and disclosure controls and procedures. Our publication also highlights recent observations from the SEC staff about how to evaluate its comments and includes a section on best practices when responding to comment letters from the SEC staff.

4 December 2013

SEC Comments and Trends - December 2013 - Media and entertainment industry supplement
Our media and entertainment (M&E) supplement to our SEC Comments and Trends publication is intended to give you insights into the Securities and Exchange Commission (SEC) staff’s concerns and areas of focus involving M&E companies. This publication is based on our review of 101 public comment letters issued to more than 50 M&E registrants between February 2012 and September 2013. It should be read in conjunction with our SEC Comments and Trends - 2013 supplement (pdf, 420.1kb) , which discusses matters that relate to all registrants.

26 September 2013

SEC Comments and Trends - 2013 supplement
Every year, we closely monitor the SEC staff's comments on public company filings to provide you with insights on the SEC staff's areas of focus. Our 2013 SEC Comments and Trends supplement highlights areas where we have seen the SEC staff increase its focus over the past year or where there have been significant developments. It is intended to be read along with our October 2012 SEC Comments and Trends (pdf, 2.6mb)  publication, which is more comprehensive. Our 2013 supplement discusses trends that affect all registrants as well as matters that relate to specific industries and foreign private issuers. Understanding these trends can help you as you head into the year-end reporting season.

16 January 2013

SEC Comments and Trends - January 2013 - Life sciences industry supplement
Our life sciences supplement to our SEC Comments and Trends publication is intended to give you insights into the Securities and Exchange Commission (SEC) staff’s concerns and areas of focus involving life sciences companies.

27 September 2012

2012 SEC Comments and Trends
Our 2012 SEC Comments and Trends discusses the SEC staff's comments on public company filings to provide you with insights on the staff's areas of focus. Understanding the issues can help as you head into the year-end reporting season.

26 January 2012

SEC Comments and Trends - January 2012 - Media and entertainment industry supplement
Our media and entertainment (M&E) supplement to our SEC Comments and Trends publication is intended to give you insights into the Securities and Exchange Commission (SEC) staff’s concerns and areas of focus involving M&E companies.

3 October 2011

2011 SEC Comments and Trends - October 2011
Every year, we track the SEC staff’s comments on public company filings to provide you with insights on the SEC staff’s concerns and areas of focus. Although each registrant’s facts and circumstances are different, the economic conditions in which they operate and their financial reporting challenges are often similar. Understanding the issues discussed in our 2011 SEC Comments and Trends publication can help as you head into the year-end reporting season.

1 January 2011

SEC Comments and Trends - January 2011
Our SEC Comments and Trends provides an overview of the issues about which the SEC staff is focusing in its recent comments to registrants.

1 October 2009

SEC Comments and Trends - October 2009
Our SEC Comments and Trends provides an overview of the issues about which the SEC staff is focusing in its recent comments to registrants.

1 June 2009

SEC Comments and Trends - June 2009 - Technology industry supplement
Our SEC Comments and Trends provides an overview of the issues in the technology industry about which the SEC staff is focusing in its recent comments to registrants.

1 February 2009

SEC Comments and Trends - February 2009 - Retail and wholesale industry supplement
Our SEC Comments and Trends provides an overview of the issues in the retail industry about which the SEC staff is focusing in its recent comments to registrants.

1 December 2008

SEC Comments and Trends - December 2008 - Financial services industry supplement
Our SEC Comments and Trends provides an overview of the issues in the financial services industry about which the SEC staff is focusing in its recent comments to registrants.

1 December 2008

SEC Comments and Trends - December 2008 - Life sciences industry supplement
Our SEC Comments and Trends provides an overview of the issues in the life sciences industry on which the SEC staff is focusing in its recent comments to registrants.

1 December 2008

SEC Comments and Trends - December 2008 - Media and entertainment industry supplement
Our SEC Comments and Trends provides an overview of the issues in the media and entertainment industry about which the SEC staff is focusing in its recent comments to registrants.

1 December 2008

SEC Comments and Trends - December 2008 - Real estate industry supplement
Our SEC Comments and Trends provides an overview of the issues in the real estate industry on which the SEC staff is focusing in its recent comments to registrants.

1 November 2008

SEC Comments and Trends - November 2008 - Oil and gas industry supplement
Our SEC Comments and Trends provides an overview of the issues in the oil and gas industry on which the SEC staff is focusing in its recent comments to registrants.

1 November 2008

SEC Comments and Trends - November 2008 - Telecommunications industry supplement
Our SEC Comments and Trends provides an overview of the issues in the telecommunications industry on which the SEC staff is focusing in its recent comments to registrants.

1 September 2008

SEC Comments and Trends - September 2008
Our SEC Comments and Trends provides an overview of the issues on which the SEC staff is focusing in its recent comments to registrants.