This course will be an overview of:
- Compliance with Securities and Exchange Commission (SEC) regulations and guidelines is critical and applies to the
- Managements Discussion Analysis section of an entity’s interim period and annual financial reports.
- We will discuss current MDA compliance and review guidance that will clarify many of the complex issues related to preparing MDA disclosures.
After completing this course, the learner should be able to:
- Recognize the key MDA requirements of Item 303 within Regulation S-K.
- Recognize the MDA requirements contained within Staff Accounting Bulletins (SABs).
- Identify the MDA requirements for Interim Period reporting.
- Recognize current issues addressed in MDA.