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Foreign private issuers – SEC comment letter trends and more
This next episode of our 2024 SEC comment letter podcast miniseries discusses Foreign Private Issuers (FPIs). Many of the considerations we talk about for other SEC filers also apply to FPIs; however, there can be some differences and added complexities. We discuss the issues most frequently raised by the SEC staff, including those unique to FPIs, and offer advice to preparers for getting ahead of them.
In this episode, we discuss:
7:24 – Comment letter trends specific to FPIs, including those related to:
8:55 – Non-GAAP performance measures
16:15 – Segment reporting
21:32 – Revenue
25:01 –…
The skinny
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