SEC Reporting Update - Highlights of trends in 2020 SEC comment letters

17 Sep 2020 PDF
Subject AccountingLink
Publications SEC publications

Overview

Our SEC Reporting Update publication highlights key trends in SEC staff comment letters issued during the year ended 30 June 2020, including comments on accounting and disclosures related to the COVID-19 pandemic, the use of non-GAAP measures, management’s discussion and analysis and revenue recognition. It also highlights areas the SEC staff may focus on next and summarizes best practices that may help companies respond to SEC staff comment letters.

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