23SS-0354: Surgent's SEC Hot Topics: MD&A and Non-GAAP Financial Measures (Self-Study)
Valid for one year from purchase date
Self-study - Downloadable PDF
5 CPE (5 technical)
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This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management's discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC.
Major subjects
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The overall importance of the rules and regulations with respect to the Management's Discussion and Analysis (MD&A) section of an entity's consolidated financial statements filed with the U.S. Securities and Exchange Commission (SEC)
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An overview of Non-GAAP Financial Measures
Learning objective(s)
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Identify the SEC Regulation applicable to MD&A
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Recognize the primary objective and focus areas related toMD&A
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Identify key information that should be included within a company's MD&A
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Recognize the types of transactions that should be discussed in MD&A
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Identify methods to enhance the presentation of MD&A
Who should take this program?
Financial practitioners who want an overview of the focus areas related to MD&A and Non-GAAP Financial Measures
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