Revenue Recognition

Revenue Recognition

Research the SEC
Comment Letter for this Company:

Bristol-Myers Squibb Company

Focus ONLY on revenue recognition-related disclosure questions raised in the SEC comment letter (several comment letters contain additional disclosure issues unrelated to revenue recognition).

Research how the company responded to the questions raised in the SEC comment letter using this link: https://www.sec.gov/edgar/search/

Take the following steps to locate the company’s response:

Click on “+More Search Options.”
In “Document Word or Phrase” field, type in “Revenue Recognition”
In the “Filing Categories” drop down menu select “Filing Review Correspondence” then click on “Browse Filing Type” and select “CORRESP”
In “Company Name” field, type in the exact name of the company as it appears in the comment letter
Enter the date of the comment letter as “start date” and three months from the date of the comment letter as “end date”
The search results will have all CORRESP files, select the file with the closest date after the comment letter was issued.