2015 SEC Filing Highlights, Part 1 of 2

In this post, our second annual “best-of-the-year” review, we’ll look at 2015 filings for some of the highlights of the year: the largest restatement, for example, and the biggest overseas stash. We’ll also look at lengthy comment letter correspondence, give a quick recap of … Continue reading

Indefinitely Reinvested Foreign Earnings Still on the Rise

Foreign earnings of U.S. companies, especially those retained overseas as indefinitely reinvested, have received a lot of attention in recent years. Audit Analytics’ annual review of Indefinitely Reinvested Foreign Earnings – Balances Held By the Russell 1000 shows that the total disclosed amount … Continue reading