About the course
Over the course of two days, this live virtual seminar discusses public companies’ increasing focus on the quality of Management’s Discussion and Analysis (MD&A) disclosures in SEC filings. Each day’s agenda features individual modules (each less than an hour) as well as breaks. Key MD&A developments – including SEC guidance on COVID-19 disclosures, non-GAAP disclosures, the SEC Disclosure Effectiveness Project, SEC releases, comment letters, speeches, and disclosure best practices – are emphasized, with a focus on expanding and improving the effectiveness and compliance of MD&As.
Throughout the seminar, example MD&As and hands-on case studies involving actual MD&A disclosures provide participants with real-world opportunities to evaluate and critique MD&A disclosures and discuss how they might be improved and applied to their own MD&A disclosures.
This virtual seminar will have 2 parts. The seminar will run from approximately 11:00 am EST to 3:00 pm EST daily.
By attending both training days you will be eligible to earn up to 8 CPE credits. This virtual seminar is an equivalent to our MD&A Disclosures Workshop in-person seminar.
- 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
- COVID-19 Issues and trends in SEC Comments
Mary Anne Busse is a nationally recognized expert in disclosure and governance, having served for several years in various capacities with the Securities and Exchange Commission in Washington, D.C., her last assignment as Senior Counsel in the Division of Corporation Finance. Ms. Busse currently ...
Because of COVID-19, many providers are cancelling or postponing in-person programs or providing online participation options.
We are happy to help you find a suitable online alternative.