Special Report: SEC Comment Letters on Domestic Registrants — A Closer Look (Second Edition) |
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The revised edition of SEC Comment Letters on Domestic Registrants — A Closer Look reflects both new topics and new areas within existing topics that the SEC staff has commented on since the release of the first edition in January 2008. The SEC staff has continued to issue comments on all topics included in the first edition, such as revenue recognition, business combinations, segment reporting, financial instruments, and impairments. However, in light of the troubled credit markets, the staff has been more closely scrutinizing goodwill and intangible asset impairments, other-than-temporary impairments, deferred tax valuation allowances, compliance with debt covenants, fair value, and the allowance for loan losses, just to name a few.
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