This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC.
Course Publication Date:
March 12, 2024
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
$50.00!
| Author: | Kelen Camehl |
| Course No: | ACT-SECHOT-15924 |
| Recommended CPE: | 5.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Accounting
|
|
|
|
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.
- Differentiate between a GAAP financial measure and a non-GAAP financial measure.
- Recognize examples of different types of non-GAAP financial measures.
- Identify which SEC guidance is applicable to different types of non-GAAP financial measures.
- Recognize disclosures within the scope of Regulation G.
- Identify key requirements included within both Regulation G and Regulation S-K related to these measures.