MD&A Update: Best Practices & Going Beyond Compliance Self-Study Webinar
Overview
MD&A disclosures are shaped by emerging risks and regulatory scrutiny. This self-study webinar 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.
DETAILED LEARNING OBJECTIVES
• Understand the primary objective of the MD&A section under Item 303 of Regulation S-K
• Recognize the importance of cybersecurity disclosures in MD&A
• Understand the SEC's requirements for non-GAAP financial measures
• Identify the trends in SEC comment letters regarding liquidity and capital resources
• Identify the key elements required in forward-looking statements
• Understand the significance of critical accounting estimates in financial disclosures
• Recognize the SEC’s enforcement actions, such as the 2022 case against VMWare
• Comprehend the SEC's cybersecurity disclosure requirements
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
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