SEC comment letters on foreign IFRS issuers

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22 Dec 2009

Deloitte (United States) has published SEC Comment Letters on Foreign Private Issuers Using IFRS: A Closer Look (Second Edition).

This report is organised by comment letter topic:
  • Financial Instruments
  • Presentation of Financial Statements
  • Share-Based Payment
  • Revenue
  • Provisions
  • Business Combinations
  • Earnings per Share
  • Income Taxes
  • Intangible Assets
  • Segment Reporting
Appendices cover:
  • SEC Staff Review Process
  • Best Practices for Managing Unresolved SEC Comment Letters
  • Tips for Searching the SEC's Database for Comment Letters
  • Deloitte IFRS and SEC Resources
In our news story of 3 December 2009, we posted the companion study of SEC Comment Letters on Domestic Registrants (Third Edition).


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