Cart ( 0 )

Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures - Download

April 11th, 2024 - April 30th, 2025 @ -

Member Price $44
Non-Member Price $45
If you are a member, please login to activate member pricing.

Credits

5

Description

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.

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 Subjects

  • 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 Non-GAAP Financial Measures

Prerequisites

None