Deloitte recently published a report entitled, SEC ment Letters — Including Industry Insights: Improving Transparency. This new release in Deloitte’s SEC ment Letter series includes extracts of frequently issued SEC staff mments, additional analysis, and links to related resources that are relevant to SEC filers. The fifth edition features:

New and updated areas of focus related to financial statement acunting and disclosures, including loss ntingencies, inme taxes, valuation of assets, revenue regnition, and segments.

New and updated ics in other disclosure areas, including MD&A, risk factors, proxy disclosures and non-GAAP financial measures.

Expanded discussions of industries vered in the fourth edition, including retail, energy and resources, financial services, health sciences, technology and telemmunications.

Added discussion of trends affecting aviation and transport registrants.

New verage of mment trends related to initial public offerings.

Appendixes offering insights into current standard setting, the SEC staff’s review and mment letter process, best practices for managing and resolving SEC mment letters, and helpful tips on searching the SEC’s mment letter database.