SEC comment letter industry insights and trends - Deloitte

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The topics that constitute the current year’s top 10 list are largely consistent with the prior year’s list. However, the topic of income taxes and that of intangible assets and goodwill have joined the top 10 list, while the topic of signatures, exhibits, and agreements and that of debt have dropped out of the top 10. 2 Comments on MD&A and non-GAAP measure disclosures continue to ...


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