MD&A Update: Best Practices & Going Beyond Compliance Webinar
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Overview
MD&A disclosures are shaped by emerging risks and regulatory scrutiny. This course explores how evolving business conditions and regulatory expectations influence narrative financial reporting. You’ll learn how to:
- Enhance transparency in management discussion and analysis
- Address emerging risk factors in disclosures
- Align MD&A with regulatory expectations
Objective
To help CPAs and other finance professionals improve the quality and effectiveness of MD&A disclosures while meeting evolving SEC guidance and investor expectations.
Emphasis
- Cybersecurity: past incidents and future risk management
- Tailored AI disclosures
- The impact of tariffs
- Emerging risks with crypto assets
- R&D expenditures: project status, costs, and risks
- Goodwill impairment testing
- Compliance & Disclosure Interpretations (CD&Is) on non-GAAP measures
- Trends in staff comment letters
- Recent Supreme Court decisions and SEC enforcement actions
Speakers
Patrick Cowherd, Gibson, Dunn & Crutcher LLP
Rob Kelley, Gibson, Dunn & Crutcher LLP
This course is included in the following subscriptions:
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View SubscriptionsPrerequisite
None
Level of Knowledge
Overview
CPE Credits
1
Hour
NASBA Field of Study
Accounting