0000000000-18-022018.txt : 20190222 0000000000-18-022018.hdr.sgml : 20190222 20180718120156 ACCESSION NUMBER: 0000000000-18-022018 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180718 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: INTERPUBLIC GROUP OF COMPANIES, INC. CENTRAL INDEX KEY: 0000051644 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING AGENCIES [7311] IRS NUMBER: 131024020 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 909 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 212-704-1200 MAIL ADDRESS: STREET 1: 909 THIRD AVENUE CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: INTERPUBLIC GROUP OF COMPANIES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: MCCANN ERICKSON INC DATE OF NAME CHANGE: 19710715 PUBLIC REFERENCE ACCESSION NUMBER: 0000051644-18-000019 LETTER 1 filename1.pdf begin 644 filename1.pdf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end TEXT-EXTRACT 2 filename2.txt July 18, 2018 Christopher Carroll Senior Vice President. Controller and Chief Accounting Officer The Interpublic Group of Companies, Inc. 909 Third Avenue New York, NY 10022 Re: The Interpublic Group of Companies, Inc. Form 10-K for the Year Ended December 31, 2017 Filed February 26, 2018 Form 10-Q for the Quarter Ended March 31, 2018 Filed April 27, 2018 File No. 001-06686 Dear Mr. Carroll: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-Q for the Quarter Ended March 31, 2018 Notes to Consolidated Financial Statements Note 3: Revenue, page 10 1. We note your disclosure on page 14 regarding your branding arrangements. Please tell us what two specific performance obligations you have identified and how you determined you were the principal for both services. Reference ASC 606-10-25-19 through 22, ASC 606-10-55-36 through 40 and ASC 606-10-50-12. 2. Please provide us with your analysis regarding how you determined you had one performance obligation in your events and public relations arrangements. In addition, tell Christopher Carroll The Interpublic Group of Companies, Inc. July 18, 2018 Page 2 us how you determined you were acting as the principal in these arrangements. Reference ASC 606-10-25-19 through 22 and ASC 606-10-55-36 through 40. 3. Please provide us with your analysis regarding how you determined you had two performance obligations in both your advertising and media business. In addition, tell us how you determined you were the agent for your production and media buying services. Reference ASC 606-10-25-19 through 22 and ASC 606-10-55-36 through 40. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Kathryn Jacobson, Senior Staff Accountant, at (202) 551-3365 or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 with any questions. FirstName LastNameChristopher Carroll Comapany NameThe Interpublic Group of Companies, Inc. Division of Corporation Finance July 18, 2018 Page 2 Office of Telecommunications FirstName LastName