1-Hour Program

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Overview

This One-Hour Briefing will help you effectively deal with current issues and the most challenging disclosures in MD&A.  The discussion will also include several ideas and tips to improve your MD&A and the related drafting process.  

Please join our discussion leaders Gary M. Brown and George M. Wilson, both workshop leaders at SEC Institute, as they review the key issues to address in the 2017 annual MD&A and 2018 quarterly MD&As. 

Topics to be discussed include: 

  • Impact of the new Tax Act on MD&A 
  • Ongoing evolution of cybersecurity disclosures:
    • When do they become relevant for MD&A, and
    • What should be disclosed?
  • Pointers on drafting the overview
  • Quantification of changes in operations – how much is appropriate?
  • From operating segments to deeper analysis, frequent SEC comments on MD&A
  • Recent enforcement cases – UTi and others – focus on known trends
  • Latest issues in using non-GAAP measures in MD&A
  • Foreign exchange historical and prospective disclosures for 2016/2017
  • Commodity price historical and prospective disclosures for 2016/2017
  • Five ways to improve MD&A
  • Example drafting and review processes
  • Why hasn’t the SEC issued any new MD&A guidance in recent years?

 

 

 

Credit Details