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.
Course Publication Date:
May 23, 2022
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or can be purchased for
$25.00!
| Author: | Kelen Camehl |
| Course No: | ACT-MDA-14922 |
| Recommended CPE: | 2.50 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
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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.