Aerospace & Defense
1 SEC staff comments and 6 disclosure examples from companies in this industry.
SIC codes included: 3721 Aircraft, 3724 Aircraft Engines & Engine Parts, 3728 Aircraft Parts & Auxiliary Equipment, NEC
Disclosure examples by topic
Aerospace & Defense: Contract assets & liabilities2 examplesAerospace & Defense: Climate & GHG disclosures1 exampleAerospace & Defense: Earnings per share (ASC 260)1 exampleAerospace & Defense: Pensions & postretirement benefits (ASC 715)1 exampleAerospace & Defense: Key performance indicators & metrics1 example
What the SEC staff asked companies in this industry
Exhibits, Certifications & Signatures (1)
BrooQLy Inc. (BRQL) · 2025-12-09 · Registration Statement on Form S-1 Filed August 20, 2025 Amendment No. 1 Filed September 2, 2025 · Comment 1 Agreed to revise
Staff comment: Please file your lease agreement as an exhibit. Refer to Item 601(b)(10)(ii)(D) of Regulation S-K. letter →
Company response: to Comment No. 1 The Company has filed the lease agreement as an exhibit in Amendment No. 2. 1 Financial Statements for the Six Months Ended June 30, 2025 Notes to the Financial Statements Note 4 - Business Combinations, page F-21 response letter →
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Grant Thornton Insights (Grant Thornton · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – Corporation Finance Interpretations (SEC · Regulator · Free)
- SEC – Financial Reporting Manual (SEC · Regulator · Free)
- The Monday Filer – SEC reporting Excel templates (The Monday Filer · Template vendor · Paid)
- UnfoldCFO – 10-K Disclosure Checklist (UnfoldCFO · Template vendor · See site)
- Workiva Marketplace – SEC Reporting Process Checklist (Workiva · Template vendor · Requires Workiva license)