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SEC Reporting Update - 2018 trends in SEC comment letters


Our SEC Reporting Update publication points out areas of focus of comment letters issued to early adopters of the new revenue standard, which may indicate areas the SEC staff will focus on when reviewing filings by the much larger population of registrants that adopted the standard in 2018. It also highlights areas the SEC staff may focus on next, such as disclosures about cybersecurity and how companies will be affected by new accounting standards on leases and credit impairment, and their completion of accounting for the effects of income tax reform.

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