- US GAAP
The 2021 edition of A Roadmap to SEC Comment Letter Considerations, Including Industry Insights contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. Other features include (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2021; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters. In addition, the 2021 edition contains On the Radar, a new section that briefly summarizes emerging issues and trends related to the comment letter topics addressed in the Roadmap. On the Radar is also available as a stand-alone publication.