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Current Financial Reporting TrendsCurrent Financial Reporting Trends

A Qualitative Review of SEC Comment Letters

by Cheryl de Mesa Graziano; Mark P. Holtzman

By distinguishing and measuring the most widely recognized practices and varieties of exposures, this examination can help organizations as they endeavor enhance the nature of their own revelations. In view of an audit of openly accessible remark letters on the SEC site, this report gives a recap of detailing themes and patterns.

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