SEC Comment Letter Series
SEC comment letters include extracts of frequently issued SEC staff comments, additional analysis, and links to resources that are relevant to SEC filers.
SEC comment letter examples—income taxes
This edition of SEC Comment Letter Examples—Income Taxes contains extracts of SEC staff comments on topics including a registrant’s assessment of the realizability of deferred tax assets, undistributed earnings of foreign subsidiaries, foreign impact on the effective tax rate, uncertain tax positions, and income tax accounting disclosures.
SEC comment letters—including industry insights: constructing clear disclosures
This new release in the Deloitte (United States) SEC Comment Letter series includes extracts of frequently issued SEC staff comments, additional analysis, and links to resources that are relevant to SEC filers.
Life at Deloitte
People make Deloitte one of the best places to work. What’s great about the people? That’s an easy answer. They are exceptional. Each person is unique and valued for that, among the best and brightest in the business, and takes pride in his or her achievements and the success of others.