MD&A Disclosures Workshop

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.

Agenda

• 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