The heightened interest in financial reporting and disclosure resulting
from recent legislation and SEC rulemaking is causing an increased focus
on the kinds and quality of Management's Discussion and Analysis (MD&A)
disclosures in SEC filings. This seminar emphasizes key MD&A developments, including SEC guidance on non-GAAP disclosures, the SEC Disclosure Effectiveness Project, SEC releases, comment letters and speeches, with a focus on expanding and improving the effectiveness and compliance of MD&As.
Example 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 actual MD&As, and discuss
how they might be improved.
5/24/2017 San Diego
8/30/2017 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.
“Great course! Some huge takeaways that I want to implement immediately and Mary Anne is an amazing educator!” - VP, M&A and Accounting, Global Higher Education Provider
* Discounts cannot be combined and must be applied at time of initial registration.
** Tuition price includes daily breakfast, lunch, and morning and afternoon refreshments.