Surgent's Management's Discussion and Analysis - What You Need to Know

Available Anytime
Location: Online
2Credits
Accounting and Auditing
Registration is Open
FICPA Members
$49.00 Regular Price
Nonmembers
$64.00 Regular Price
Product Code: SU24-MDAA-SSDL
Level: Basic
Vendor: Surgent
Field of Study: Accounting

Overview:

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.

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

Designed For:

Financial practitioners who want an overview of the objectives and focus areas related to MD&A

Prerequisite:

None

Additional Info:

You will receive an email from info@surgent.com with instructions on how to log onto your course shortly.  If you do not receive the email within the hour, please check your spam filter.

For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email info@surgent.com. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.