deloitte comment letter trends ?

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A Roadmap to SEC Comment Letter … – Deloitte US
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Early trends indicate that registrants’ MD&A and risk factor disclosures have been a main focus area related to the pandemic. The 2020 edition of A Roadmap to SEC Comment Letter Considerations, Including Industry Insights offers perspective on such comment letter trends. In addition to extracts of letters and links to relevant related …

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SEC Comment Letter Considerations, Including … – Deloitte
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Other features include (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2020; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters. Appendix …

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PDF SEC Comment Letters — Including Industry Insights – Deloitte
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of comment letter trends related to the top 10 topics of frequent comment and other various comment letter statistics. The 2017 edition also includes the following appendixes: (1) Appendix A, which gives a glimpse into the SEC staff’s review and comment letter process; (2) Appendix B, which discusses best practices for working with the SEC staff; (3) Appendix C, which provides helpful tips …

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PDF SEC Comment Letters — Including Industry Insights – Deloitte
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comment letter trend statistics that they provided this year. In addition, we are grateful to Ana Zelic for her tireless contributions and the many late nights that she dedicated to managing the development of this publication. We would also like to thank Teri Asarito, Geri Driscoll, David Eisenberg, Michael Lorenzo, Jeanine Pagliaro, and Lora Spickler-Alot for delivering the first-class …

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PDF SEC Comment Letters — Statistics According to ‘Edgar’
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Comment Letter Trends and Statistics section below, we, in turn, continue our tradition of highlighting trends in SEC staff comments by analyzing comments issued by the staff over the past year. 2 Financial Reporting Alert 16-3, SEC Reminds Registrants of Best Practices for Implementing New Revenue, Lease, and Credit Loss Accounting Standards. 3 See Deloitte’s October 6, 2015, Heads Up …

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PDF A Roadmap to SEC Comment Letter Considerations … – Deloitte
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2019 edition of A Roadmap to SEC Comment Letter Considerations, … Chapter 1 — Before the Details: Trends and Priorities 1 1.1 Overview 1 1.2 Top 10 Topics in Reviews 2 1.3 Percentage of Public Companies Reviewed Over a Five-Year Period 5 1.4 Reviews With Comment Letters and Number of Comment Letters Trending Downward 6 1.5 Comment Letters per Review and Days to Complete a Review 7 1.5.1 …

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Deloitte’s Roadmap: SEC Comment Letter Considerations …
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The 2020 edition of A Roadmap to SEC Comment Letter Considerations, Including Industry Insights contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in …

https://deloitte.wsj.com › riskandcompliance › files › 2014 › 12 › Update_12-04_14_SEC-Comment-Letters-Including-Industry-Insights-A-Recap-of-Recent-Trends.pdf

PDF SEC Comment Letters — Including Industry Insights
https://deloitte.wsj.com › riskandcompliance › files › 2014 › 12 › Update_12-04_14_SEC-Comment-Letters-Including-Industry-Insights-A-Recap-of-Recent-Trends.pdf
A Recap of Recent Trends Eighth Edition November 20, 2014. ii SEC Comment Letters — Including Industry Insights To our clients, colleagues, and other friends: We are frequently asked to provide our perspective on the topics the SEC staff focuses on in its comment letters to registrants. The eighth edition of SEC Comment Letters — Including Industry Insights: A Recap of Recent Trends offers …

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SEC comment letter trends – PwC
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Total comment letters evaluated during the Current Period and Prior Period were approximately 830 and 958, respectively. In addition, we note that the overall comment letter trends remained relatively consistent with the 12 months ended December 31, 2020. Legend. The relative number of comment letters has increased.

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SEC Reporting Update – Highlights of trends in 2020 SEC …
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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 …