Surgent's SEC Hot Topics - MD&A and Non-GAAP Financial Measures

Overview

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.

Prerequisites

None

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

Highlights

• 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