SEC Issues Comprehensive Guidance Regarding MD&A Preparation
- Topics:
- Acquisitions
- Tags:
- Dorsey & Whitney,
- Finance,
- Financial Accounting,
- MD&A,
- SEC
- Source:
- Dorsey & Whitney
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Overview: This article talks about the latest MD&A interpretive release that creates no new rules or regulations. It provides, however, an essential roadmap of what the staff expects to see in the MD&A going forward. It also clearly encourages companies to use the issuance of the release as an opportunity to rethink their MD&A sections to provide more meaningful and succinct disclosure enabling investors to assess whether past operations will be indicative of future performance. Even with the improved guidance from the staff, producing a clear, complete and comprehensible MD&A will continue to be the most crucial disclosure challenge for most companies subject to SEC reporting. The new release makes it clear that MD&A disclosure will also continue to be a focus for staff scrutiny and enforcement.
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Format: PDF | Size: 122KB | Date: Dec 2003 | Pages: 5
