*Letters

SIA Submits Comments to the SEC on the Application of Critical Accounting Policies

Published on:
August 8, 2002

The Securities Industry Association (SIA)* provides comments to the Securities and Exchange Commission (SEC) on a proposed rule on disclosure in management’s discussion and analysis about the application of critical accounting policies, File No. S7-16-02. SIA shares their concerns that a sensitivity analysis may not be the only, or the best, means of providing clear and concisedisclosure through the eyes of management and disclosure that is well integrated with a company’s other financial disclosures.

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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