When it comes to "what's trending now" for SEC Comment Letters, not surprisingly, MD&A and non-GAAP measures remain the top two topics. Since the SEC published its updated interpretations of the rules and regulations on the use of non-GAAP financial measures in May 2016, comment letters focusing on the use of non-GAAP financial measures have increased. Other hot topics include income taxes, revenue recognition, and loss contingencies, just to name a few.

Mind the Non-GAAP

So, what if you want to find all the comments and responses regarding non-GAAP measures in your industry, how would you conduct the research? And after you completed the research, how easy would it be to share the results with other stakeholders? With idaciti, all research results are stored in data cards that you can share with your team and other stakeholders.

We have put together a 2-minute video to walk you through the process of using idaciti to research SEC Comment Letters.