Proposed SEC Rule – MD&A Disclosure About Critical Accounting Policies
- Topics:
- Decision Analysis
- Tags:
- Accounting,
- Finance,
- Financial Accounting,
- Financial Services,
- MD&A,
- Operational Accounting,
- SEC
- Source:
- Ernst & Young
FREE Registration is required
Overview: The proposed rule would require public companies to provide extensive disclosure in their Management's Discussion and Analysis (MD&A) about their most sensitive and subjective “critical accounting estimate”. In addition, upon the initial adoption of any accounting policy with a material impact, a registrant would have to disclose information on what gave rise to the initial adoption. The companies would be required to explain the alternatives, their potential impacts, and why the company made the choice it did. The proposed disclosures would be included in a new subsection of MD&A in the annual reports, proxy statements and registration statements of SEC registrant.
(Is this item miscategorized? Does it need more tags? Let us know.)
Format: PDF | Size: 41KB | Date: May 2002 | Pages: 13
People who downloaded this item also downloaded
 |
Advantages of Electronic Medical Records |
|
Health Information Technology and the Electronic Health Record: Implications for Healthcare Organizations |
