Accounting & Auditing Blog

SEC Year in Review

In 2010, the Securities and Exchange Commission (SEC) continued to address the causes of the 2008-2009 financial crisis and devoted much of its attention to:

  • Auditor Reporting on Internal Control Over Financial Reporting
  • Proposed Short -Term Borrowings Disclosures
  • Deciding Whether to Incorporate IFRS into U.S. Financial Reporting
  • Liquidity and Capital Resources in MD&A
  • Non-GAAP Measures
  • Loss Contingency Disclosures
  • Potential Long-Lived Asset and Goodwill Impairment

Click here for more information on auditor reporting on internal control over financial reporting, proposed short-term borrowings disclosures & deciding whether to incorporate IFRS into U.S. financial reporting or liquidity and capital resources in MD&A, non-GAAP measures, loss contingency disclosures and potential long, lived asset and goodwill impairment.

For more information about changes affecting public companies, contact our Public Companies Group at 440-449-6800.

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