2023 SEC comment letter trends: Revenue

In each episode of our 2023 SEC comment letter trends series, our guests bring you the latest themes in comment letters from the SEC’s Division of Corporation Finance. This week, host Heather Horn sat down with PwC National Office partner Mike Coleman to discuss common issues noted in the SEC staff’s comments on revenue, and why it consistently remains a top area of focus. In this episode, you’ll hear: 2:03 - An overview of comment letter themes related to revenue and a discussion of the pro...