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SEC now: Revenue 2025 comment letter trends
In this final episode of our SEC-focused series, we discuss SEC comments on revenue. Revenue is the top line for a reason; it’s closely watched by investors and therefore the SEC staff as well. From performance obligations to disaggregated revenue disclosures, we discuss the issues most frequently raised by the SEC staff and offer advice to preparers for getting it right the first time.
In this episode, we discuss:
1:34 – An overview of SEC comment letter trends related to revenue
6:22 – Performance obligations
10:48 – Variable consideration
17:07 – Principal versus agent considerations
26:00…
The skinny
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