Current Financial Reporting Trends
Current Financial Reporting Trends: - Zicklin School of Business
Current Financial Reporting Trends: - Zicklin School of Business
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<strong>Current</strong> <strong>Financial</strong> <strong>Reporting</strong> <strong>Trends</strong>:<br />
A Qualitative Review of SEC Comment Letters<br />
TABLE OF CONTENTS<br />
Purpose and Executive Summary 1<br />
Introduction 2<br />
Review of Comment Letters<br />
Methodology 3<br />
Comment Letter Structure 3<br />
Revenue Recognition 4<br />
Internal Control Effectiveness 7<br />
Management’s Discussion and Analysis 10<br />
Segment <strong>Reporting</strong> 12<br />
Derivative Accounting 13<br />
Acquisition Accounting and Goodwill 17<br />
Impairments/Disposal of Long-Lived Assets 19<br />
Stock Option Accounting 20<br />
Taxes 21<br />
Conclusion 25<br />
About the Authors and <strong>Financial</strong> Executives Research Foundation, Inc. 26