MD&A Disclosures Workshop
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Public companies are increasingly focused on the quality of Management’s Discussion and Analysis (MD&A) disclosures in SEC filings.
This seminar emphasizes key MD&A developments, including SEC guidance on non-GAAP disclosures, the SEC Disclosure Effectiveness Project, SEC releases, comment letters, speeches, and disclosure best practices with a focus on expanding and improving the effectiveness and compliance of MD&As.
Example MD&As and hands-on exercises involving actual MD&A disclosures are incorporated throughout the seminar. The exercises provide participants a real-world opportunity to evaluate and critique MD&A disclosures and discuss how they might be improved and applied to their own MD&A Disclosures.
- Overview of Management's Discussion and Analysis Requirements
- Review and Analysis of Underlying MD&A Releases
- Critical Accounting Policies and Estimates
- Analysis of Example MD&As on Key Topical Issues
- Goodwill Considerations
- Cash Flow Disclosures
- Impairment Testing Disclosures
- Non-U.S. GAAP Financial Measure Disclosures
- Common Practices in Drafting Guidance
- Required Trend Disclosure
- Forward-Looking Information
- Trends in SEC Comments