As we move into February, the filing deadlines for Form 10-K annual reports for calendar year-end companies are approaching quickly! And, as we do every year, we are all thinking about two key issues:<\/p>\n
1. Are there any new issues that should be dealt with in this year\u2019s 10-K, and<\/p>\n
2. Are there any areas where I can make the 10-K better.<\/p>\n
At the end of January Carol and George presented a One-Hour Briefing to help start the 10-K Tune-Up process. We are going to present a series of blog entries to explore some of those issues and dig a bit more deeply into some of them than we could in the One-Hour Briefing.<\/p>\n
(In case you missed it the One-Hour Briefing is archived at:<\/p>\n
www.pli.edu\/Content\/OnDemand\/First_Annual_Form_10_K_Tune_Up\/_\/N-4nZ1z122ez?fromsearch=false&ID=250112<\/a> )<\/p>\n These are the topics we addressed:<\/p>\n New and emerging Issues<\/p>\n Conflict minerals & Form SD disclosure Frequent SEC Comment Areas:<\/p>\n Segments \u2013 a new approach? So, for this first follow-on, as review, check out our latest posts on:<\/p>\n Cybersecurity – seciblog.pli.edu\/318<\/a><\/p>\n SAB 74 Disclosures for the new Rev Rec Standard- seciblog.pli.edu\/171<\/a><\/p>\n These are two key areas to address in this year\u2019s 10-K.<\/p>\n Later this week \u2013 Critical Accounting Estimates \u2013 The SEC\u2019s Current Focus<\/p>\n","protected":false},"excerpt":{"rendered":" As we move into February, the filing deadlines for Form 10-K annual reports for calendar year-end companies are approaching quickly! And, as we do every year, we are all thinking about two key issues: 1. Are there any new issues that should be dealt with in this year\u2019s 10-K, and 2. Are there any areas … Continue reading It\u2019s 10-K Time!<\/span>
\nSAB 74 disclosures for the new Revenue Recognition standard
\nDisclosure effectiveness
\nChanges in key assumptions for defined benefit plans
\nOperations in highly-inflationary countries
\nICFR and COSO
\nOptional IFRS<\/p>\n
\nStatement of Cash Flows
\nCritical accounting estimates<\/p>\n