This course provides an overview of the rules and regulations with respect to the management’s discussion and analysis (MD&A) section of an entity’s consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC). MD&A has been, and continues to be, a primary focus area of the SEC when reviewing public company filings. In fact, it has consistently ranked in the top 10 of the most frequent comment letters issued by the SEC.
Learning Objectives
- Identify the SEC Regulation applicable to MD&A
- Recognize the primary objective and focus areas related to MD&A
- Identify key information that should be included within a company's MD&A
- Recognize the types of transactions that should be discussed in MD&A
- Identify methods to enhance the presentation of MD&A
Major Topics
- The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC)
- An overview of the SEC requirements in this area
- Best practices offered by the SEC
- Comment letter examples pertaining to this area
