AccountingLink

    SEC Reporting Series

    16 November 2017

    SEC Reporting Update - Spotlight on cybersecurity disclosures
    After the Securities and Exchange Commission (SEC or Commission) said its EDGAR filing system had been compromised, SEC Chairman Jay Clayton issued a statement about the importance of cybersecurity to the Commission and to SEC registrants and signaled that the SEC staff will increase its scrutiny of companies’ disclosures about cyber incidents and their cybersecurity programs. In this publication, we outline how public companies should approach their cybersecurity disclosures and provide examples of disclosures some companies have made.

    25 September 2017

    SEC Reporting Update - 2017 trends in SEC comment letters
    Our SEC Reporting Update publication highlights the SEC staff’s increased focus on non-GAAP financial measures over the last year and discusses emerging topics such as the new revenue standard and cybersecurity. The publication also explains the nature of the staff’s common comments on segment reporting, income taxes and management’s discussion. It also notes the continuing trend for the SEC staff to issue fewer comment letters than in the previous year.

    1 December 2016

    2017 proxy statements - An overview of the requirements
    Our proxy publication is a reference tool for use when preparing the annual meeting proxy statement. It reflects all final SEC rules and interpretive guidance issued through 31 October 2016.

    1 December 2016

    Pro forma financial information - A guide for applying Article 11 of Regulation S-X
    Our publication summarizes the requirements for pro forma financial information and illustrates how registrants may apply the guidance to different transactions and pro forma adjustments.

    17 November 2016

    2016 SEC annual reports – Form 10-K
    We have updated our SEC Financial Reporting Series to reflect all final SEC rules and interpretive guidance issued through 31 October 2016. This publication is intended as a reference tool for preparing annual reports on Form 10-K.

    17 November 2016

    2017 SEC quarterly reports – Form 10-Q
    We have updated our SEC Financial Reporting Series to reflect all final SEC rules and interpretive guidance issued through 31 October 2016. This publication is intended as a reference tool for preparing quarterly reports on Form 10-Q.