The heightened interest in financial reporting and disclosure resulting from recent legislation, SEC rulemaking and SEC interpretive guidance is causing an increased focus on the kinds and quality of Management's Discussion and Analysis (MD&A) disclosures in SEC filings. Designed specifically for those preparing SEC filings for banks and bank holding companies, this emphasizes key MD&A developments, including SEC guidance on non-GAAP disclosures, the SEC Disclosure Effectiveness Project, SEC releases, comment letters, speeches, and disclosure best practices with a focus on expanding and improving the effectiveness and compliance of MD&As.
Example bank holding company MD&As and hands-on exercises involving actual MD&A disclosures are incorporated throughout the day. The exercises provide participants a real-world opportunity to evaluate and critique MD&A disclosures, and discuss how they might be improved.
5/18/2017 New York
Venue and Hotel Details
- Overview of Management's Discussion and Analysis Requirements
- Review and Analysis of Underlying MD&A Releases
- Critical Accounting Policies and Estimates
- Analysis of Example MD&As on Key Topical Issues
- Goodwill Considerations
- Cash Flow Disclosures
- Impairment Testing Disclosures
- Non-U.S. GAAP Financial Measure Disclosures
- Common Practices in Drafting Guidance
- Required Trend Disclosure
- Forward-Looking Information
- Trends in SEC Comments
Level of Knowledge:
Field of Study:
Group Live, Instructor-Led Course
Mary Anne Busse, Former Senior Counsel in the Division of Corporation Finance at the SEC and currently Managing Director of Great Disclosure, LLC.
Ms. Busse is accompanied by a KPMG Banking Partner.
“Excellent training course! Effective and efficient learning that was useful and easily applied back in the office.” – SEC Reporting Manager, Public Bank Holding Company
* Discounts cannot be combined and must be applied at time of initial registration.
** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.