Management's Discussion & Analysis - What You Need to Know FLEXCAST

Overview

This course provides an overview of the rules and regulations with respect to the management’s discussion and analysis section of an entity’s consolidated financial statements filed with the 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.

Highlights

Full fiscal year requirements. Liquidity and capital resources. How to improve MD&A. Comment letter analysis on MD&A.

Prerequisites

None.

Designed For

CPAs, CFOs, controllers, financial professionals, and auditors.

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.

Preparation

None.

Notice

This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.