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Heads Up: SEC Discusses Ramifications of Matching Critical Terms in Hedge Strategies; Best Practices for Managing Unresolved SEC Comment Letters

Volume 14, Issue 2

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The attached issue of Heads Up covers two topics: (1) Matching Critical Terms in Hedge Strategies — Major Accounting Firms Discuss Ramifications With SEC Staff and (2) Best Practices for Managing Unresolved SEC Comment Letters. Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found on the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library. Read more about Technical Library.