SRSEC Reporting Desk

Issues

Segment Reporting (ASC 280)65 comments · 52 with responsesNon-GAAP: Reconciliation & Usefulness48 comments · 34 with responsesMD&A: Results & Known Trends47 comments · 35 with responsesFunds & BDCs (ASC 946, N-CSR)46 comments · 42 with responsesBusiness Description (Item 101)38 comments · 15 with responsesKPIs, Metrics & Earnings Calls38 comments · 24 with responsesExhibits, Certifications & Signatures32 comments · 20 with responsesIFRS & Foreign Private Issuers26 comments · 8 with responsesFair Value & Investments19 comments · 17 with responsesASC 606: Revenue Recognition16 comments · 12 with responsesNon-GAAP: Adjustments & Labels16 comments · 12 with responsesChina-Based Issuers14 comments · 11 with responsesGoodwill & Asset Impairment14 comments · 13 with responsesRisk Factors14 comments · 3 with responsesICFR & Disclosure Controls12 comments · 7 with responsesCapitalization, Equity & Escrow12 comments · 9 with responsesFinancial Statement Requirements (Reg S-X)11 comments · 10 with responsesEarnings per Share (ASC 260)10 comments · 7 with responsesNon-GAAP: Equal Prominence8 comments · 5 with responsesConcentrations & Receivables8 comments · 6 with responsesLiquidity & Capital Resources7 comments · 6 with responsesFiler Status & Cover Page7 comments · 4 with responsesStatement of Cash Flows (ASC 230)7 comments · 5 with responsesBusiness Combinations & Significance6 comments · 4 with responsesIncome Taxes6 comments · 5 with responsesErrors, Restatements & Item 4.026 comments · 4 with responsesAuditor & Audit Report6 comments · 4 with responsesR&D Expense Disclosure5 comments · 2 with responsesDebt, Equity & Derivatives4 comments · 3 with responsesASC 606: Principal vs. Agent4 comments · 4 with responsesOil, Gas & Mining (S-K 1200/1300)4 comments · 3 with responsesLeases (ASC 842)3 comments · 3 with responsesProxy & Shareholder Proposals2 comments · 2 with responsesCybersecurity (Item 1C)2 comments · 1 with responsesRelated Parties2 comments · 1 with responsesInsurance & Credit Loss Reserves1 comments · 0 with responsesRecently Issued Standards (SAB 74)1 comments · 0 with responsesCrypto Assets1 comments · 1 with responses

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