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. Signatures, exhibits, and agreements 5. Inventory | |
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 —
noninsurance |
1. Non-GAAP measures
2. MD&A
3. Fair value
4. Acquisitions, mergers, and business
combinations
5. Intangible assets and goodwill | |
Life sciences |
1. Research and development
2. MD&A (tie)
2. Non-GAAP measures (tie)
4. Signatures, exhibits, and agreements
5. Revenue recognition | |
Technology, media, and
telecommunications |
1. MD&A 2. Non-GAAP measures
3. Revenue recognition
4. Segment reporting 5. Intangible assets and goodwill |