Audit Committee Brief – SEC focus areas

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25 Feb 2010

Deloitte (United States) has published an Audit Committee Brief newsletter on SEC Focus Areas.

The newsletter notes that audit committee members should be aware of the following recent topics and trends in SEC comment letters and public remarks by SEC staff members:
  • Management discussion and analysis (MD&A)
  • Goodwill impairment testing
  • Deferred tax valuation allowances and the repatriation of foreign earnings
  • Fair value
  • Debt
  • Other-than-temporary impairments (OTTI) of investment securities
  • Pensions
  • Executive compensation
Click to view the Audit Committee Brief (PDF 116k).

 

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