Surgent’s SEC Hot Topics – MD&A and Non-GAAP Financial Measures (SSAA871/24)
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.
Financial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures
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
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