{"id":7470,"date":"2024-07-09T12:37:25","date_gmt":"2024-07-09T16:37:25","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=7470"},"modified":"2024-07-09T12:37:30","modified_gmt":"2024-07-09T16:37:30","slug":"corpfin-director-provides-review-program-update","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/corpfin-director-provides-review-program-update\/","title":{"rendered":"CorpFin Director Provides Review Program Update"},"content":{"rendered":"<p>On June 24, 2024, Corporation Finance Director Eric Gerding gave an Announcement titled \u201c<a href=\"https:\/\/www.sec.gov\/corpfin\/announcement\/gerding-state-disclosure-review-062424\">The State of Disclosure Review<\/a>,\u201d and stated that \u201c[t]his is part of an initiative to be more transparent and communicate with the marketplace about what is going on in the Disclosure Review Program.\u201d<\/p>\n<p>In his remarks Mr. Gerding describes the objectives of the review program and provides an overview of the review process.\u00a0 He notes that approximately 3,300 companies were reviewed in 2023.\u00a0 He enumerates frequent comment areas including China-related matters, non-GAAP measures, MD&amp;A, revenue recognition, and financial statement presentation.\u00a0 He also discusses disclosure priorities including artificial intelligence, disclosures by China-based companies, and commercial real estate as well as how CorpFin will address recently issued rules.<\/p>\n<p>The announcement provides a very thorough and comprehensive discussion that will inform all professionals in the reporting process about the priorities and approach of the filing review process.<\/p>\n<p>As always, your thoughts and comments are welcome.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On June 24, 2024, Corporation Finance Director Eric Gerding gave an Announcement titled \u201cThe State of Disclosure Review,\u201d and stated that \u201c[t]his is part of an initiative to be more transparent and communicate with the marketplace about what is going on in the Disclosure Review Program.\u201d In his remarks Mr. Gerding describes the objectives of &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/corpfin-director-provides-review-program-update\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">CorpFin Director Provides Review Program Update<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[256],"tags":[],"coauthors":[154],"class_list":["post-7470","post","type-post","status-publish","format-standard","hentry","category-sec-news"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=7470"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/7470\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=7470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=7470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=7470"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=7470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}