Use the links below to access all of the issues of the Special Reports series.

• SEC Comment Letters on Domestic Registrants

  This Special Report presents examples of the most frequently issued Securities and Exchange Commission comments in familiar areas such as revenue recognition, business combinations and segment reporting, as well as on newer topics such as customer-related intangibles, software revenue recognition and convertible securities.

• SEC Comment Letters on Foreign Private Issuers Using IFRSs

  This Special Report is designed to help financial statement preparers understand the items the SEC staff has focused on during its review of International Financial Reporting Standards (IFRSs) over the past two years. It includes extracts from actual comment letters as well as forward-looking considerations.