2019 SEC Reporting Insights

November 2019



For matters affecting financial reporting in 2019, the Securities and Exchange Commission’s focus and activities were consistent with trends observed in the prior year. Rulemaking related to capital formation and the SEC staff’s Disclosure Effectiveness Initiative has dominated the Commission’s agenda. 
 
Outside of the Commission’s rulemaking efforts, the staff remains focused on the implementation and disclosure issues related to significant new accounting and PCAOB standards, non-GAAP financial measures and the anticipated LIBOR transition, among others.
 
BDO’s 2019 SEC Reporting Insights publication provides key disclosure and reporting reminders for SEC registrants and summarizes the 2019 Commission rulemaking and activities, staff activities and other guidance that affects financial reporting.