tailieunhanh - SEC CF STAFF REVIEW OF COMMON FINANCIAL REPORTING ISSUES FACING SMALLER ISSUERS

The intuition underpinning these results is as follows. In a highly connected system, the counterparty losses of a failing institution can be more widely dispersed to, and absorbed by, other entities. So increased connectivity and risk sharing may lower the probability of contagious default. But, conditional on the failure of one institution triggering contagious defaults, a high number of nancial linkages also increases the potential for contagion to spread more widely. In particular, high connectivity increases the chances that institutions which survive the effects of the initial default will be exposed to more than one defaulting counterparty after the rst round of contagion, thus making them vulnerable. | SEC CF Staff Review of Common Financial Reporting Issues Facing Smaller Issuers Brian K. Bhandari Accounting Branch Chief Angela Crane Associate Chief Accountant Cicely LaMothe Senior Assistant Chief Accountant Joel Parker Accounting Branch Chief Melissa Rocha Accounting Branch Chief Jennifer Thompson Accounting Branch Chief Kevin Woody Accounting Branch Chief Division of Corporation Finance December 2011 These slides were presented at the Forums on Auditing in the Small Business Environment hosted by the PCAOB during 2011. Participants were auditors from smaller registered public accounting firms. The slides are intended to provide a sampling of issues that the Staff of the Division of Corporation Finance CF or the Division frequently encounters when reviewing filings for smaller public companies as well as an overview of developments within the Division. Comments issued by the CF Staff may be different or additional to those included here based upon individual facts and circumstances. The slides are accompanied by detailed notes that provide additional context. 1 Disclaimer The Securities and Exchange Commission as a matter of policy disclaims responsibility for any private publication or statement by any of its employees. Therefore the views expressed today are our own and do not necessarily reflect the views of the Commission or the other members of the staff of the Commission. 2 Agenda Overview of the Division of Corporation Finance Recent Developments The Comment Letter Process Frequent CF staff Comment Areas Resources

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• Risk Factors
• Infancy to Adulthood
• Pathogenesis of Acute
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• Oxidative and Nitrosative
• Ischemic Acute
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• Cancers Spread
• New Models
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• Role of Bioreactors
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