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SEC financial reporting issues in 2001

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06 Mar 2001

The Chief Accountant of the SEC Division of Corporation Finance has provided some views on "accounting and disclosure issues that are sure to capture the attention of investors this year".

These issues are as applicable to IAS or national GAAP filers as to US GAAP filers -- and they're likely to capture the attention of the SEC reviewers as well as investors. The Chief Accountant also indicated that the slowdown of dot.com IPOs has given SEC staff more time to undertake more reviews.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.