1.7 Top Five Topics in Reviews by Industry
The table below lists the top five topics addressed in comment letters,
organized by various industries, for the current year. See Chapter 6 for further details
on industry trends, by sector. The identified top five topics for each industry that
are not specifically discussed in the corresponding industry sections of Chapter 6
are discussed more broadly in Chapters 2 and 3.
Industry | Related Roadmap Sections (by Industry Sector) | Top Five Topics |
|---|---|---|
Consumer |
1. MD&A 2. Non-GAAP measures
3. Segment reporting 4. Revenue recognition 5. Inventory and cost of sales | |
Energy, resources, and industrials | 1. MD&A 2. Non-GAAP measures
3. Segment reporting 4. Inventory and cost of sales
5. Property, plant, and equipment | |
Financial services |
1. MD&A
2. Non-GAAP measures
3. Loans receivable, valuation, and
allowances
4. Investments and cash equivalents
5. Fair value | |
Life sciences |
1. Research and development
2. MD&A
3. Non-GAAP measures
4. ICFR (tie)
4. Inventory and cost of sales (tie)
4. Fair value (tie)
4. Revenue recognition (tie) | |
Technology, media, and
telecommunications |
1. MD&A 2. Non-GAAP measures
3. Revenue recognition
4. Segment reporting 5. Intangible assets and goodwill |