All Form 10-Q articles

  • Blog

    Comment letters show SEC forced restatement on ASC 606


    After a 15-part comment letter exchange with the SEC over its compliance with new revenue recognition rules, Kingsway Financial Services opted to restate.

  • Blog

    BlackRock CEO Urges Rethinking of Quarterly Earnings


    Image: In recent months an increasing number of investor advocates have expressed concerns that companies worry more about short-term quarterly earnings and estimates, not enough about long-term, sustainable growth. In a Feb. 1 letter to nearly 500 companies, Laurence Fink, co-founder and CEO of BlackRock offered his take, urging “resistance ...

  • Article

    Comment Letter Conversations Get a Bit Easier


    Those awkward conversations you have with SEC staff when they comment on your periodic filings? They’re getting easier. The number of comment letter conversations has fallen 50 percent in the last five years, suggesting overall improvement in financial reporting. “Obviously internal controls have gotten better at companies, and that certainly ...