Special Report: SEC Comment Letters on Domestic Registrants — A Closer Look (Third Edition) — Updated December 2009 |
This revised edition of SEC Comment Letters on Domestic Registrants — A Closer Look reflects new topics and updates existing topics to reflect new areas that the SEC staff has commented on since the release of the second edition in February 2009. The SEC staff has continued to issue comments on all topics included in the second edition, such as revenue recognition, business combinations, segment reporting, financial instruments, and impairments. In addition, in light of the troubled credit markets, the staff has continued to closely scrutinize goodwill and intangible asset impairments, other-than-temporary impairments, deferred tax valuation allowances, pension liabilities, executive compensation disclosures, MD&A disclosures, debt covenant compliance, fair value disclosures, and the allowances for loan losses, just to name a few.
New to this third edition are sections on the following industries:
- Financial services, including the banking, securities, and real estate industries.
- Energy and resources, including the power and utilities and oil and gas industries.
- Health sciences, including the health care and life sciences industries.
- Consumer and industrial products, particularly the retail industry.
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