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2020 SEC comment letter trends
- 0:46 - Overview. As former Chief Accountant and Disclosure Program Director in the SEC’s Division of CorpFin, Kyle shares his unique perspective on the SEC’s filing review program and all the parties involved.
- 10:27 - Overall trends. Ryan shares his observations with respect to the overall trends in SEC comment letters in 2020, including:
- 13:16 - MD&A
- 17:07 - COVID-19
- 18:46 - Non-GAAP
- 25:37 - Revenue recognition
- 27:29 - Segment reporting
- 31:02 - Best practices. Before wrapping up, Ryan and Kyle provide a handful of best practices on the most effective way to respond to comment letters.
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