Special Report: SEC Comment Letters on Foreign Private Issuers Using IFRSs |
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This Special Report is designed to help financial statement preparers understand the items that the Securities and Exchange Commission (SEC) staff has focused on during its review of International Financial Reporting Standards (IFRSs) financial statements of foreign private issuers over the past two years. It includes extracts from actual comment letters as well as forward-looking considerations. The main topics covered include:
- Financial instruments
- Income statement presentation
- Revenue
- Cash flow statements
- First-time adoption of IFRS
- Segment reporting
- Income taxes
- Employee benefits
- Impairment of assets
- Provisions
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Special Report
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