SEC Comment Letters Reveal COVID-19 Impacts—and Much More

Business Valuation UpdateVol. 27 No. 9
September 2021
fair value for financial reporting
fair value measurements, impairment testing, securities and exchange commission (SEC), intangible

Summary

How to benefit from the great deal of useful information about fair value measurement issues in comment letters the Securities and Exchange Commission (SEC) sends after it reviews public companies’ financial statements and disclosures.